Country pack
communityPerú
Peru (en)
Ekwo is free, open source accounting software. Its Peru pack carries the chart of accounts (Plan Contable General Empresarial (selección), 176 accounts), 2 tax rates in PEN, the periodic return (Formulario Virtual N.° 621 — IGV Renta mensual (declaración del IGV), 11 boxes), and the financial statements (Estado de Situación Financiera, Estado de Resultados (por naturaleza)). Last checked on 2026-09-25 against 13 texts of law and official sources.
- Country code
PE- Currency
PEN- Pack version
0.3.0- Last checked
- 2026-09-25
What the pack carries
- Charts of accountsWhat a company installs, and who each chart is published for.
default(default) — 176 accounts, for companies
- TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.
- 7 taxes at rates of 0, 18
domestic,exempt,export,foreign_services_received - Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.
PE-SUNAT-621— 11 boxes, filed month
- When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.
- a day assigned per taxpayer
- The file it is deposited asThe brick of packages/formats that writes it, where one exists.
- filed by hand on the administration’s portal
- Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.
- no profile declared
- Where the tax balance landsThe accounts a filed declaration settles to, by role.
- payable
401113 - receivable
401114
- payable
- Bank statementsThe formats this country’s banks send, and whether anything here reads them.
- no format named
- Payment filesThe formats the country’s banks accept for an outgoing payment.
- no format named
- Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.
PE-EF-ESF— 30 linesPE-EF-ER— 21 lines
- Who has read itA pack is reviewed when a named professional has read it against the law, and never before.
communityno named reviewer13 sources cited- Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.
- 2026-09-25
- Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.
0.3.0— published 2026-10-23es,en
Free, and operated
Where the open core stops.
The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.
PE-SUNAT-621declarationFree, for everComputed from the ledger, frozen box by box, filed by hand on the administration’s portal, and what it owes is carried to 401113. The deposit number and the administration’s own words come back into your own database.
OperatedTransmission: the credentials, the certificate and a channel somebody keeps running. The return stays yours.
What it was built from
13 sources — the law this pack was read against
- Texto Único Ordenado de la Ley del Impuesto General a las Ventas e Impuesto Selectivo al Consumo, aprobado por Decreto Supremo N.° 055-99-EF, y sus modificatorias — incluye los Apéndices I y II
SUNAT — Legislación tributaria · law · read 2026-09-25
- Apéndice II del TUO de la Ley del IGV e ISC — Servicios exonerados del Impuesto General a las Ventas
SUNAT — Legislación tributaria · law · read 2026-09-25
- Reglamento de la Ley del Impuesto General a las Ventas e Impuesto Selectivo al Consumo, aprobado por Decreto Supremo N.° 029-94-EF, texto actualizado
Congreso de la República — Departamento de Investigación y Documentación Parlamentaria · regulation · read 2026-09-25
- Decreto Legislativo N.° 776, Ley de Tributación Municipal, texto actualizado
Congreso de la República — Departamento de Investigación y Documentación Parlamentaria · law · read 2026-09-25
- Ley N.° 32387, Ley que promueve la descentralización fiscal para incentivar el desarrollo de los gobiernos locales fortaleciendo el Fondo de Compensación Municipal (FONCOMUN), publicada el 16 de junio de 2025 — reduce progresivamente la tasa del IGV y aumenta la del Impuesto de Promoción Municipal a partir del 1 de enero de 2026, sin variar la tasa combinada de 18 %
SUNAT — Orientación al contribuyente · guidance · read 2026-09-25
- Texto Único Ordenado del Código Tributario, aprobado por Decreto Supremo N.° 133-2013-EF, y sus modificatorias
SUNAT — Legislación tributaria · law · read 2026-09-25
- Ley N.° 26887, Ley General de Sociedades
Congreso de la República — Archivo Digital de la Legislación del Perú · law · read 2026-09-25
- Resolución N.° 002-2019-EF/30 del Consejo Normativo de Contabilidad, que aprueba el Plan Contable General Empresarial modificado 2019, de uso obligatorio desde el 1 de enero de 2020
Diario Oficial El Peruano — Sistema de Búsqueda de Dispositivos Legales · regulation · read 2026-09-25
- Ayuda para el registro del Formulario Virtual N.° 621 — IGV Renta Mensual
SUNAT — Operaciones en línea · form · read 2026-09-25
- Formulario Virtual N.° 621 IGV Renta Mensual — presentación en Sunat Operaciones en Línea
SUNAT — Orientación al contribuyente · portal · read 2026-09-25
- Cronograma de vencimientos mensuales de obligaciones tributarias del año 2026, por último dígito del RUC
SUNAT — Noticias institucionales · guidance · read 2026-09-25
- Reglamento de Comprobantes de Pago, aprobado por Resolución de Superintendencia N.° 007-99/SUNAT, texto actualizado
SUNAT — Legislación tributaria · regulation · read 2026-09-25
- Resolución de Superintendencia N.° 155-2017/SUNAT, que designa emisores electrónicos del Sistema de Emisión Electrónica por su volumen de ingresos o exportaciones
SUNAT — Legislación tributaria · regulation · read 2026-09-25
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