Official company records for Peru, on demand

The Registro Único de Contribuyentes (RUC) is the national taxpayer register kept by SUNAT, Peru's tax and customs administration. It is the padrón holding the identification data, economic activity and other relevant information of registered taxpayers. Each registrant is assigned an 11-digit RUC number that is permanent and obligatory in every dealing with SUNAT, and the record includes the entity's identification, its registered tax domicile and its legal representatives. SUNAT operates a free public consultation, Consulta RUC, searchable by RUC number, by identity document or by name.

Companies in Peru acquire legal personality through a separate register: the Registro de Personas Jurídicas of SUNARP, the national superintendency of public registries. That register inscribes the constitution of the organization, its statute, modifications of the statute or its extinction, and the workings of its governing organs, and with the first inscription the organization acquires legal personality. SUNARP provides registry publicity online through its SPRL service and receives incorporation filings through the SID digital intermediation system.

Beneficial ownership is declared to the tax authority. Under Decreto Legislativo 1372, legal persons and legal arrangements must report the identification of their beneficial owners, with the stated purpose of giving the competent authorities timely access to accurate and up-to-date beneficial-owner information. The Company Records report resolves beneficial ownership by following registered shareholders up the ownership chain from official filings. The Company Records report for Peru includes the registry extract and the legal representative document sourced from the official register.