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