Tutorial de como crear una empresa societaria en el perú en 10 simple pasos

Summary

This tutorial outlines the 10 essential steps for legally establishing a corporate business in Peru. It covers key stages such as choosing a business name, drafting the founding document (minuta), notarizing and registering the company, obtaining the RUC (tax identification), selecting a tax regime, and setting up the necessary legal documentation for accounting and employee management. The guide also includes details on registering employees with EsSalud and acquiring a municipal operating license. This comprehensive process ensures a smooth and legally compliant business startup in Peru.

Takeaways

• 😀 Verify the availability of your company name through the Public Registry before proceeding with any formal steps.
• 😀 Draft a 'minuta,' a preliminary document where the members express their intent to form a company and outline key agreements.
• 😀 Have the 'minuta' notarized to elevate it to a public deed, including all relevant documents such as capital deposit receipts and a detailed inventory of non-tangible assets.
• 😀 Register the company in the Public Registry, as this step makes the company a legal entity in the eyes of the law.
• 😀 Obtain a Taxpayer ID (RUC) from the SUNAT to identify your company for tax purposes by filling out a form and submitting required documents.
• 😀 Select the appropriate tax regime for your company, such as the Simplified Regime, Special Income Tax Regime, or General Regime.
• 😀 Purchase and legalize accounting books based on your selected tax regime. These books must be notarized.
• 😀 Legalize your payroll records at the Ministry of Labor, as all employees must be officially listed to receive benefits like vacations and bonuses.
• 😀 Register employees with EsSalud (social security) via the digital platform (PDT 601), enabling them to access healthcare services.
• 😀 Obtain a municipal operating license from the local municipality, providing the required documents, including the RUC, proof of location, and payment receipts.

Q & A

What is the first step to establish a corporate entity in Peru?

The first step is to search for and reserve the name of the company at the Public Registry, ensuring no other company has a similar or identical name.

What is the purpose of the 'minuta' in the company constitution process?

The 'minuta' is a preliminary document where the members of the society express their intention to form a company, outlining the agreements such as the company's name, type, duration, and other fundamental details.

Why is it necessary to elevate the minuta to a public deed?

The minuta must be elevated to a public deed to give it legal validity. This involves taking the document to a public notary for review and certification.

What are some key documents required when elevating the minuta to a public deed?

Some key documents include the minuta of constitution, proof of deposit of capital in a bank account in the company's name, inventory of non-movable assets, and a commercial search certificate issued by the Public Registry.

What happens after the public deed is elevated and registered?

Once the public deed is elevated, it must be taken to the Public Registry for registration, where the company officially becomes a legal entity, marking the beginning of its existence as a person under the law.

What is the purpose of obtaining the RUC from SUNAT?

The RUC (Registro Único de Contribuyentes) is necessary to identify the company for tax purposes in Peru. It enables the company to pay taxes and fulfill its obligations with SUNAT.

How can a company choose its tax regime in Peru?

The company selects its tax regime during the RUC registration process at SUNAT. The options include the simplified tax regime, the special income tax regime, or the general tax regime.

Why must a company purchase and legalize accounting books?

Depending on the chosen tax regime, a company must purchase the required accounting books and legalize them at a notary to comply with accounting and legal standards in Peru.

What is the importance of legalizing payroll books with the Ministry of Labor?

Legalizing payroll books ensures that all employees are registered with the company and are entitled to benefits like vacation, gratuity, and severance pay as required by Peruvian labor law.

What is the last step to complete the company registration process in Peru?

The last step is to obtain a municipal license, which involves applying at the municipal office of the district where the business is located, and submitting necessary documents like the RUC, proof of location, and a rental or property contract.