What is the expenses and reimbursement process in Peru?



Modified on: Fri, 30 Jan, 2026 at 6:06 PM

This guide outlines the process for submitting and receiving reimbursement for business-related expenses in Peru. Please ensure you follow each step carefully to ensure timely and accurate reimbursement.


1. Guide for Purchasing and Payment

Before making any purchases or payments, ensure the expense:

  • Is for a valid business reason.
  • Has been authorized by your company's Line Manager.

Common reimbursable expenses include:

  • Transportation
  • Accommodation
  • Fuel
  • Meals
  • Phone bills


2. Documentation Requirements

To be deductible for the company and non‑taxable for employees, all expenses must be supported by a compliant factura or electronic invoice including:

  • Company name: Horizons Global Technology Peru S.A.C.
  • Company RUC: 20605285288
  • Vendor’s name and RUC
  • Invoice date
  • Description of the goods or services
  • Amount with IGV (VAT) breakdown
  • Place where the service or purchase occurred


Company Address
CAL. GRIMALDO DEL SOLAR NRO. 162 INT. 407
URB. LEURO – MIRAFLORES – LIMA – LIMA

All business expenses must have receipts to be treated as non‑taxable.


3. Documentation Submission

  • Gather electronic or scanned copies of all receipts.
  • Ensure the image of each receipt is clear and complete.

4. Expense Report Submission

  • Complete the Expense Report form provided by Serviap.
  • If applicable, include the exchange rate used for the expense.

Notes and Observations

  • Invoice Requirements: If invoices do not meet the stated requirements, the reimbursement will be processed through payroll, which may incur additional costs for the client.
  • Non-Deductible Expenses: Expenses supported by tickets or invoices with incorrect fiscal data are non-deductible.
  • Gross-Up Charges: For non-deductible expenses, a 30% gross-up charge should be applied.


By adhering to these guidelines, you can ensure a smooth and efficient reimbursement process. If you have any questions or need further assistance, please contact the reimbursement team at the provided email address.


This guide outlines the process for submitting and receiving reimbursement for business‑related expenses in Peru. Following these steps carefully ensures timely reimbursement and compliance with SUNAT (Peru’s tax authority).


Travel & Mileage 

Mileage Reimbursement

Peru does not have a legally mandated per‑kilometer mileage rate.

Standard practice:

  • Reimbursement is based on actual vehicle‑related costs, supported by:
    • Fuel receipts (boletas/facturas)
    • Toll receipts (peajes)
    • Parking receipts

If an employer applies an internal per‑km rate, any amount exceeding actual documented costs may be considered taxable income.


Parking & Tolls

  • Must be claimed separately
  • Receipts are required
  • Not included in mileage calculations


Transportation & Accommodation Rules

Transportation

  • Air travel:
    • Factura required
    • Boarding pass may be requested during audits
  • Bus / Train / Taxi:
    • Receipts required
    • Simplified taxi receipts (boletas) are acceptable
  • Ride‑share (Uber, Beat, Cabify):
    • Electronic receipts are accepted
  • Rental cars:
    • Rental invoice + fuel receipts required
    • Personal‑use portion is not reimbursable tax‑free

Accommodation

  • Hotel factura required
  • Must reflect business travel dates


Reimbursement Timeline

  • The reimbursement team reviews submissions
  • If compliant, reimbursement is processed on the last day of the month
  • Funds are transferred to the bank account used for payroll


Per Diems & Allowances (Taxability Update)

Per diems in Peru are taxable by default, unless:

  • They fall within SUNAT’s official caps, and
  • The employee provides proof of travel (tickets, itinerary, boarding passes)

Approximate SUNAT 2025 Per‑Diem Caps

  • Domestic travel: ~ USD 46 per day
  • International travel: ~ USD 350 per day

Amounts exceeding these limits are treated as taxable income.


Entertainment, Gifts & Wellness Expenses

Entertainment

  • Typically 50% deductible
  • Must be:
    • Business‑related
    • Reasonable
    • Supported by compliant invoices

Gifts

  • Gifts over a small threshold may be treated as taxable benefits


Wellness & Medical

Generally taxable, unless:

  • Required for work (PPE, job‑specific medical checks), or
  • Part of a registered company health benefit plan

Taxable if reimbursed:

  • Gym
  • Yoga
  • Swimming
  • Therapy


VAT (IGV) & Tax Notes

  • Standard IGV = 18%
  • VAT deductibility depends on:
    • Correct invoice data
    • Business purpose
  • Expenses without receipts may be:
    • Treated as salary, and
    • Subject to payroll taxes and social contributions


Mixed‑purpose expenses (part business / part personal):
→ Only the business portion may be reimbursed tax‑free.

SUNAT frequently audits:

  • Missing or incorrect RUC
  • Weekend or holiday travel claims
  • Personal‑use expenses
  • Incomplete transportation documentation

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