Basic information about TIN

  • Local name:

    RUC - Registro Unico de Contribuyentes

  • Allocating institutions:

    SUNAT - Superintendencia Nacional de Aduanas y de Administración Tributaria

  • Allocation rules:

    Appointed with tax oblication

Identifier formats

  • 00000000000

    11 digits

Documents and other resources

  • In the tax return and on other documents for the communication with the tax authority.

Basic information about TIN

  • Local name:

    RUC - Registro Unico de Contribuyentes

  • Allocating institutions:

    SUNAT - Superintendencia Nacional de Aduanas y de Administración Tributaria

  • Allocation rules:

    Automatically appointed

Identifier formats

  • 00000000000

    11 digits

Documents and other resources

  • In the tax return and on other documents for the communication with the tax authority.
  • On all invoices and receipts issued.

Legislative grounds for the survey

  • OECD Common Reporting Standard
  • The Convention on Mutual Administrative Assistance in tax matters, as amended by the Protocol of 2010, no. 2/2014 Coll. of international directives