Guide · Peru

The RUC in Peru: how to read a company's tax ID

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Short answer

The RUC is Peru's 11-digit tax ID, issued by SUNAT, the tax authority. SUNAT publishes the register in two open files, and together they show a company's name, its taxpayer status, its domicile condition and its activity, so a buyer can check a Peruvian supplier by RUC.

Key facts

Publisher
SUNAT
Edition read
2026-09-30
Rows in the monthly file
13,478,460
Legal entities among them
916,556
Manufacturers loaded by Testigo
75,163
Key
RUC, 11 digits

How the number is built

A RUC has 11 digits. The first two tell the kind of taxpayer. A RUC that starts with 20 belongs to a legal entity. Numbers that start with 10, 15 or 17 belong to natural persons. Testigo loads legal entities only.

Two files, one key

FileWhat it holdsWhat it lacks
Padrón RUC, monthly, on the national open data portalRUC, status, condition, activity under ISIC Rev. 3 and Rev. 4, workers declared, a foreign trade tag, department, province and districtNo name and no address
Padrón reducido del RUC, on SUNAT's siteRUC, name or legal name, taxpayer status, domicile condition and the addressNo activity
The two files join on the RUC. The monthly file is under an Open Data Commons Attribution licence. No licence statement was found for the padrón reducido.

The activity is written as text, not as a code. Testigo matched the 416 distinct descriptions to ISIC Rev. 4 classes. Workers are declared for 45% of manufacturing rows, and 20,188 manufacturers are tagged as importer, exporter or both.

Status and condition

Two fields say whether a taxpayer is in good order, and both must be read.

  • Status (ESTADO DEL CONTRIBUYENTE): ACTIVO is active. Other values include BAJA DE OFICIO, a cancellation by the authority.
  • Domicile condition (CONDICIÓN DE DOMICILIO): HABIDO means the taxpayer was found at its declared address. NO HABIDO and NO HALLADO mean it was not.

Testigo loads manufacturers that are ACTIVO and HABIDO: 75,163 of the 78,588 legal entities in manufacturing. 3,330 of those manufacturers had a status that starts with BAJA or a condition of NO HABIDO or NO HALLADO.

How to check a supplier

  1. Get the RUCAsk the supplier for its RUC and its legal name. For a company the number starts with 20.
  2. Find the recordSearch Peru on Testigo by name. The record shows the RUC, the status as SUNAT writes it and the edition read.
  3. Read status and conditionBoth should read ACTIVO and HABIDO. Anything else is a reason to ask.
  4. Confirm on the current fileSUNAT's download page gives the date the padrón reducido was updated to. For a decision that depends on it, read the current file as well.

Frequently asked questions

What does HABIDO mean on a RUC?

HABIDO is a domicile condition. It means SUNAT found the taxpayer at the tax address it declared. NO HABIDO and NO HALLADO mean the authority could not find it there. The condition is separate from the status, so a company can be ACTIVO and still NO HABIDO. Read both fields together.

Is the RUC register public?

Yes. SUNAT publishes a reduced register with the RUC, the name, the status, the condition and the address, and a monthly file on the national open data portal with the activity and other fields. The monthly file holds no name. Testigo joins the two on the RUC and loads legal entities only.

Does the RUC show how many workers a company has?

Sometimes. The monthly file has a field for workers declared, for the whole company, and it is filled on fewer than half of the manufacturing rows. Where it is empty, Testigo shows the size as not on record. The register has no phone, email or website, so contact starts from the address.

Sources

Search 75,163 manufacturing companies in Peru, each with its RUC.

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