Does a shop in Peru have to give you a receipt, even for a small purchase?
Yes. Anyone selling goods or services must issue a comprobante de pago; only for sales to final consumers of S/ 5.00 or less is issuing optional, and even then, if you ask for it, they must give it. Not issuing is a tax infraction punished with temporary closure of the premises.
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Sunat
Checked 1 Oct 2026Next review 16 Mar 2027
The general duty
Decreto Ley 25632 says it in its first article: “Están obligados a emitir comprobantes de pago todas las personas que transfieran bienes, en propiedad o en uso, o presten servicios de cualquier naturaleza”. Its second article defines a comprobante de pago as any document that proves such a transaction and that SUNAT classifies as one. The Reglamento (Resolución de Superintendencia 007-99/SUNAT, art. 1) repeats the definition.
Boleta or factura
Article 4 of the Reglamento assigns the receipt type by transaction. For a consumer:
| Situation | Receipt |
|---|---|
| Purchases for your own consumption (you, as a person) | Boleta de venta |
| Purchases by a business or RUC holder that needs to deduct the expense or claim VAT credit | Factura |
| Purchase at a shop with a cash register | Ticket, which counts as a boleta |
A boleta gives no VAT credit and cannot support a business expense. That is why the seller asks “¿boleta o factura?”. A foreigner without a RUC gets a boleta, like any final consumer. What cannot happen is that you get nothing.
When it must be issued
Article 5 of the Reglamento: for sales of movable goods, “en el momento en que se entregue el bien o en el momento en que se efectúe el pago, lo que ocurra primero”. It can be issued earlier, not later.
The S/ 5.00 rule
The threshold has an article of its own. It is article 15 of the Reglamento de Comprobantes de Pago, headed “Monto mínimo para la emisión obligatoria de comprobantes de pago”: “En operaciones con consumidores finales que no excedan la suma de cinco nuevos soles (S/5.00), la obligación de emitir comprobante de pago es facultativa, pero si el consumidor lo exige deberá entregársele”. The same article requires the seller to “llevar diariamente un control de dichas operaciones, emitiendo una boleta de venta al final del día por el importe total” of the sales left undocumented.
It sits in Chapter IV of the Reglamento, not in the chapter on the duty to issue, which is where almost everyone looks for it.
Two nuances: the threshold is S/ 5.00 per transaction, not per item; and “facultativa” means the seller may skip it if you do not ask, not that they may refuse when you do.
What happens if they do not issue
Article 174(1) of the Código Tributario defines as an infraction “no emitir y/o no otorgar comprobantes de pago”. The sanction under article 183 is temporary closure of the premises: “la sanción de cierre se aplicará en el establecimiento en el que se cometió, o en su defecto, se detectó la infracción”. SUNAT may substitute a fine or another sanction under criteria it sets by resolution; we do not reproduce that table because we did not read it.
It is a tax sanction, not a consumer one. SUNAT applies it, not Indecopi. That is why the route for reporting a business that does not issue receipts is SUNAT; Indecopi comes in if there is also a problem with what you bought.
What if the business doesn’t pay the fine or comply with the closure?
Sunat has its own coercive-collection mechanism, separate from Indecopi’s. What happens if they don’t pay the fine?
How to file
- Ask before you pay'¿Boleta o factura?' is the question the seller should ask. If they don't, ask yourself. Article 5 of the Reglamento fixes issue at delivery of the goods or at payment, whichever comes first.
- If they refuse, put it on recordThe libro de reclamaciones works for this too. Note date, time, premises and amount.
- Report to SUNATSUNAT is the body that audits and sanctions non-issuance of receipts. Its portal explains the reporting channels.
- If there was also a problem with the product, IndecopiNot having a boleta does not remove your right to complain about the goods or service.
What people fail to ask in time
You have the receipt in hand: did you check the amount against the price on the shelf?
Find out before it matters →What most people believe — and what the law says
For small purchases they don't have to give a receipt.
Only when a sale to a final consumer does not exceed S/ 5.00 is issuing optional (article 15 of the Reglamento), and even then 'si el consumidor lo exige deberá entregársele'. Above that amount, always.
If I don't ask for a receipt, nothing happens.
The duty to issue is the seller's, not yours. Not issuing is the infraction in article 174(1) of the Código Tributario and is punished with temporary closure.
Without a receipt I can't complain about the product.
The boleta is the easiest proof of purchase, not the only one. A card slip, a transfer or a message can prove the consumer relationship before Indecopi.
As a foreigner without a RUC they can't give me a factura, so I get nothing.
The factura is for holders of a RUC. A final consumer, Peruvian or foreign, gets a boleta de venta. You must always receive one or the other.
The cash-register ticket doesn't count.
The Reglamento recognises the cash-register ticket as a payment receipt. It counts as a boleta.
Frequently asked questions
What's the real difference between a boleta and a factura, and when do I get each one?
A boleta de venta is for final consumption: you get it as a private individual buying something for your own use. A factura is for someone with a RUC who needs to support a business expense or claim VAT credit, like a company. A boleta can't be used for that, which is why the seller asks "¿boleta o factura?" before issuing it.
Exactly when do they have to hand me the receipt?
Article 5 of the Reglamento fixes issue at the moment the goods are delivered or at the moment of payment, whichever comes first. It can be issued earlier than that, but not later.
Is the S/ 5.00 threshold that makes a boleta optional per item, or for the whole purchase?
It's per transaction, not per item. If you buy several things in one purchase and the total is over S/ 5.00, issuing a receipt is already mandatory, even if each item on its own costs less than that.
If a business doesn't give me a boleta, do I report it to SUNAT or to Indecopi?
To SUNAT. Not issuing a receipt is a tax infraction under article 174(1) of the Código Tributario, punished with temporary closure of the premises, and SUNAT is the body that enforces that, not Indecopi. Indecopi only comes in if you also have a problem with the product or service you bought.
What the fine is
| Conduct | Severity | Range | Authority |
|---|---|---|---|
| Not issuing or not handing over a payment receipt (boleta, factura, ticket) when selling goods or services TUO del Código Tributario, art. 174(1) and art. 183 The sanction is temporary closure of the establishment where the infraction was committed or detected, not a fine in UIT. SUNAT may substitute a fine or another sanction under its own criteria. | variable | 0 UIT S/ 0.00 $0 | Sunat |
Fines are set in UIT. When the UIT moves, every fine moves with it. UIT 2026 = S/ 5,500 (Decreto Supremo N.º 301-2025-EF). Reference conversion only. The debt is owed in soles.FX rate as of2026-10-12: US$ 1 = S/ 3.457.
The exact law
Decreto Ley N.º 25632Articles 1 and 2read
Framework Law on Payment Receipts — general duty to issue
«Están obligados a emitir comprobantes de pago todas las personas que transfieran bienes, en propiedad o en uso, o presten servicios de cualquier naturaleza.»
Resolución de Superintendencia N.º 007-99/SUNATArticles 1, 4 and 5read
Payment Receipts Regulation — definition, which receipt for which transaction, and timing of issue
«El comprobante de pago es un documento que acredita la transferencia de bienes, la entrega en uso o la prestación de servicios.»
↳Article 15read
Payment Receipts Regulation — minimum amount for mandatory issue (the S/ 5.00 rule)
«En operaciones con consumidores finales que no excedan la suma de cinco nuevos soles (S/.5.00), la obligación de emitir comprobante de pago es facultativa, pero si el consumidor lo exige deberá entregársele. El sujeto obligado deberá llevar diariamente un control de dichas operaciones, emitiendo una boleta de venta al final del día por el importe total de aquellas por las que no se hubiera emitido el comprobante de pago respectivo, conservando en su poder el original y la copia.»
SUNAT — official guidance on the boleta de ventaSection 'Boleta de venta' (S/ 5.00 rule)read
SUNAT's official guidance page on when to issue a boleta de venta
«En operaciones con consumidores finales que no excedan la suma de cinco nuevos soles (S/5.00), la obligación de emitir comprobante de pago es facultativa, pero si el consumidor lo exige deberá entregársele.»
TUO del Código TributarioArticle 174(1) and article 183read
Infraction for not issuing payment receipts and the temporary-closure sanction
«No emitir y/o no otorgar comprobantes de pago o documentos complementarios a éstos, distintos a la guía de remisión.»
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What this page already lets you do
- Name the rule that protects you
- Copy the exact article and send it
- Follow the steps, in order
- Know how far the fine goes