Accounting in Peru: which books each kind of company keeps
The PCGE, the four tax regimes (NRUS, RER, RMT and General) and which accounting applies to each kind of company. And how we handle it in PorPartidaDoble.
By Cristiam Castillo · · 3 min read
Not every company keeps the same accounting. It depends on the tax regime, which in turn depends on who you are (an individual or a company) and how much you sell. This is the map we use to design the accounting in PorPartidaDoble.
This is a general guide, not tax advice. Figures are for 2026 (UIT of S/ 5,500); confirm them with SUNAT or your accountant.
What the PCGE is
The Plan Contable General Empresarial is the official chart of accounts used by Peruvian companies: elements 0 to 9 (assets, liabilities, equity, expenses by nature, income…), with accounts, subaccounts and sub-subaccounts. Each company uses only the ones it needs and can create its own subaccounts under the official ones.
The current version is the PCGE Modificado 2019. The Ministry of Economy already approved the PCGE 2026, which keeps the structure and becomes mandatory on 1 January 2028 (El Peruano, in Spanish). Anyone keeping their chart of accounts in a tool will have to update it.
The four regimes
| Regime | Who can use it | Annual limit | Accounting it requires |
|---|---|---|---|
| NRUS (Nuevo RUS) | Individuals only | S/ 96,000 (S/ 8,000 a month) | None. Fixed fee of S/ 20 or S/ 50 and boletas only |
| RER (Special Regime) | Individuals and companies | S/ 525,000 | Sales Register and Purchases Register |
| RMT (MYPE Tax Regime) | Individuals and companies | 1,700 UIT (S/ 9.35 million) | Up to 300 UIT: Sales, Purchases and simplified Journal. 300 to 500 UIT: plus the Ledger. Over 500 UIT: same as General |
| General Regime | Anyone | No limit | Full accounting: Journal, Ledger, Inventories and Balances, Sales and Purchases |
If you exceed the RMT limit, you move to the General Regime. And moving down to a lighter regime can generally only be done with the January return.
And by kind of company
- Individual with a business (RUC 10): can be in any of the four. NRUS is only for them.
- E.I.R.L., S.R.L., S.A.C. and S.A. (RUC 20): RER, RMT or General. NRUS is closed to companies.
- Associations and owners' boards: they have their own rules, and keeping double-entry books is good practice even when not always mandatory. That is how we do it in veci.
What PorPartidaDoble does with this
- Every new business starts with a starter set of 25 accounts: cash and banks, receivables and payables, IGV, sales and purchases.
- A wizard asks for the regime and activates the accounts that are usually needed. NRUS and RER stay with the starter set, because many only need their sales and purchases registers. Anyone can activate the full PCGE: 1,767 accounts, taken from the Ministry's official document.
- The journal checks that every entry balances (debit = credit), accepts accounts in soles and dollars with SUNAT's exchange rate, and the ledger shows each account by month.
- The sales and purchases registers come from the documents issued and the purchases recorded, with CSV export.
What we don't do yet: have each document create its journal entry automatically, year-end closing and the PLE export. That is the next step and the reason for joining invoicing and accounting in one tool; we tell the story in how we issue invoices and receipts straight to SUNAT.
The account lists per regime are a first proposal that we keep refining with accountants. If you are one and want to review it, write to us.
Try it at porpartidadoble.com.
Meet PorPartidaDoble
The PCGE, the four tax regimes (NRUS, RER, RMT and General) and which accounting applies to each kind of company. And how we handle it in PorPartidaDoble.