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Peru

Peru uses the Registro 脷nico de Contribuyentes (RUC), an 11-digit tax registration number administered by SUNAT, for natural persons, legal entities, and other taxpayers that must register.

PE PER 3 TIN types Last reviewed 2026-06-05

TIN types

3 published formats. Open a type to see examples, structure details, and official sources.

Validate Peru TIN
Peruvian RUC for Individuals with DNI
Current Individuals

Superintendencia Nacional de Aduanas y de Administraci贸n Tributaria (National Superintendence of Customs and Tax Administration, SUNAT)

RUC pattern for natural persons identified with a Peruvian DNI; the DNI forms the 8-digit body of the RUC.

Details
Examples
10-10145945-0
Where to find it

On the Ficha RUC / Constancia de Informaci贸n Registrada (CIR) issued after registration and in SUNAT RUC query results.

Common names
RUC Registro 脷nico de Contribuyentes
Structure
1-2 Prefix Identifies the DNI-based individual RUC pattern.
4-11 DNI The holder's 8-digit DNI.
13 Verifier Verification digit.
Official source
oecd.org emprender.sunat.gob.pe orientacion.sunat.gob.pe
Peruvian RUC for Individuals with Other Identity Document
Current Individuals

Superintendencia Nacional de Aduanas y de Administraci贸n Tributaria (National Superintendence of Customs and Tax Administration, SUNAT)

RUC pattern for natural persons identified with an identity document other than a Peruvian DNI.

Details
Examples
15-12345678-2
Where to find it

On the Ficha RUC / Constancia de Informaci贸n Registrada (CIR) issued after registration and in SUNAT RUC query results.

Common names
RUC Registro 脷nico de Contribuyentes
Structure
1-2 Prefix Identifies the non-DNI individual RUC pattern.
4-11 Assigned number SUNAT-assigned 8-digit number.
13 Verifier Verification digit.
Official source
oecd.org emprender.sunat.gob.pe orientacion.sunat.gob.pe
Peruvian RUC for Legal Entities and Other Registered Entities
Current Entities

Superintendencia Nacional de Aduanas y de Administraci贸n Tributaria (National Superintendence of Customs and Tax Administration, SUNAT)

RUC pattern for legal entities and other registered entity-type taxpayers.

Details
Examples
20-61314203-8
Where to find it

On the Ficha RUC / Constancia de Informaci贸n Registrada (CIR), SUNAT RUC query results, and SUNAT registration records.

Common names
RUC Registro 脷nico de Contribuyentes
Structure
1-2 Prefix Identifies the entity RUC pattern.
4-11 Assigned number SUNAT-assigned 8-digit number.
13 Verifier Verification digit.
Official source
oecd.org orientacion.sunat.gob.pe