If you work from Peru with clients abroad, sell digital products or get paid through international platforms, you may have already run into some obstacles: high fees for receiving payments in dollars, limited access to certain payment gateways or difficulties managing an operation that crosses borders.
In that context, creating an LLC in the United States from Peru can be an attractive option to better structure your international business, access more financial tools and separate your business activity from your personal finances.
What's more, you don't need to live in the United States to do it. You can form an LLC remotely, without a visa and without being a U.S. resident.
In this guide we explain what requirements you need, what the process looks like, how much it can cost, what tax obligations you should keep in mind from Peru and the most common mistakes when managing an LLC from abroad.
What is an LLC and why is it popular among Peruvian entrepreneurs?
An LLC (Limited Liability Company) is a U.S. legal entity that combines the limited liability of a company with the pass-through taxation of a sole proprietorship. In practice, an LLC lets you separate your personal assets from the business's assets and, in certain cases, a foreign-owned LLC may not be subject to U.S. federal income tax if it does not generate income effectively connected with a trade or business in the country.
For someone operating from Peru who provides services abroad or sells digital products, this can bring several advantages:
Getting paid and invoicing in dollars more easily. You can operate in USD and simplify payments from international clients, avoiding some of the usual friction of international transfers.
Accessing more financial and payment tools. Having a U.S. company can make it easier to access platforms such as Stripe, PayPal Business, Wise Business, Mercury or Relay, always subject to their eligibility requirements.
Projecting a more professional image to foreign clients. Having a company registered in the United States can make contracts, purchasing processes and business relationships with companies in other markets easier.
Keeping personal and business assets separate. The LLC structure helps distinguish the business's obligations from your personal assets, as long as that separation is properly respected.
Creating the company without living in the United States. You don't need to live in the country or have a visa to form an LLC. Nor is it mandatory to have an SSN to start the process.
But BEWARE: having an LLC in the United States does not make you a non-tax resident of Peru. If you live in Peru, you remain a Peruvian tax resident, and SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria, Peru's tax and customs authority) retains jurisdiction over your worldwide income. We come back to this below, because it is a critical point for Peruvians.
Who can open an LLC from Peru?
Any adult with a valid ID document can form an LLC in the United States as a non-resident. There are no restrictions based on nationality. The most common Peruvian profiles are:
Freelancers and consultants (developers, designers, marketers, writers) who work with international clients.
Digital agencies that invoice clients in the United States, Europe or Latin America.
E-commerce entrepreneurs who sell to markets outside Peru (Amazon FBA, Shopify, dropshipping).
Content creators who monetize through global platforms.
SaaS and app startups with clients outside the country.
Traders and crypto freelancers who need a formal structure for their operations.
If your operation is exclusively local (Peruvian clients, invoicing in soles), a U.S. LLC probably won't bring benefits compared with a local regime such as the RUS, the RMT or an SAC. The LLC makes sense when your business has or is seeking international reach.
Requirements to open an LLC from Peru
The requirements are few and accessible:
For the business:
An available name in the state where you will form the LLC.
A Registered Agent with a physical address in that state.
A defined main business activity.
For the owner:
A valid Peruvian passport.
A personal address (it can be in Peru).
Email address and phone number.
How do you open an LLC from Peru? Process overview
The full process has seven steps, which you can review in detail in our LLC guide for non-residents. Here is a summary so you have the big picture:
Choose the state of formation. Each state has different rules, costs and advantages.
Appoint a Registered Agent, which must be an individual or company with a physical address in the state, responsible for receiving official notices. Annual cost between USD 50 and USD 150.
File the Articles of Organization. The founding document filed with the Secretary of State. Approval times: between 1 and 15 business days.
Apply for the EIN (Employer Identification Number). The tax identification number with the IRS. You apply with Form SS-4 by fax or mail (4 to 8 weeks if you don't have an SSN).
Draft the Operating Agreement. An internal agreement that defines how the LLC operates. Recommended even if the state does not require it.
Open a U.S. business bank account. Digital banks such as Mercury, Relay and Wise Business accept LLCs with Peruvian owners 100% remotely.
Meet your annual obligations. Annual report, Registered Agent maintenance and tax filings with the IRS.
You can do the process yourself or delegate it. Each step has details that, if done wrong, can cost you time and money.
How much does it cost to open and maintain an LLC from Peru?
Costs are split between startup expenses and annual expenses. An approximate breakdown in dollars:
Item | Cost (USD) | Frequency |
|---|---|---|
Formation fee (depends on the state) | 50 – 130 | One-time |
Registered Agent | 50 – 150 | Annual |
EIN | Free (IRS) | One-time |
Formation service | 300 – 900 | One-time |
Franchise tax / Annual report | 0 – 300 | Annual |
Tax forms (Form 5472 + 1120) | 300 – 800 | Annual |
Bookkeeping and compliance | 400 – 1,200 | Annual |
Opening an LLC from Peru can cost between USD 400 and USD 1,000 in the first year if you delegate the entire process. Keeping it active runs between USD 600 and USD 1,500 a year, depending on the state and the level of professional support. If you want the detailed breakdown, in this article we break down the costs of creating an LLC.
Taxes: how an LLC with a Peruvian owner is taxed
This is where there tends to be the most confusion and where Peru has important particularities worth understanding.
For the IRS, in the United States a single-member LLC with a foreign owner is, by default, a disregarded entity: it does not pay federal income tax as a company. In other words, its results flow through to the owner.
In this case, the key technical concepts are ETBUS (Engaged in Trade or Business in the US) and ECI (Effectively Connected Income). If your LLC has no physical presence in the United States, no employees or dependent agents in the country, and all services are provided from Peru, the income is generally not considered ECI and there is no obligation to pay federal income tax in the U.S. In this article we go deeper into what taxes an LLC pays.
However, this is not the case in every situation; it depends on the activity, the type of client and the specific operation.
In addition, even if your LLC does not pay income tax in the U.S., it has a mandatory reporting obligation with the IRS:
Form 5472 + pro forma Form 1120, filed together every year.
Due date: April 15 (with a possible extension until October).
Penalty for non-compliance: USD 25,000 per year not filed, applicable even if the LLC had no activity.
It is the most underestimated obligation and the one that causes the most expensive problems. If you'd rather not handle it yourself, at Start Companies we include the annual filing of Form 5472 and the rest of your tax compliance.
How is the Peruvian owner taxed by SUNAT?
Here is the key difference for Peruvians compared with other nationalities. Peru taxes its tax residents on their worldwide income. This means that, as a Peruvian resident, you must report your global income to SUNAT, including income generated through your LLC in the United States.
Points worth keeping in mind:
The income you receive through your LLC (dividends, profits, fees) is subject to taxation in Peru according to the applicable income category.
Peru allows you to deduct, within certain limits, taxes paid abroad on the same income, to avoid double taxation.
Peru does not have a Double Taxation Agreement (DTA) with the United States. This point is often overlooked: there is no bilateral treaty that reduces withholding or makes the tax credit easier.
Peru is part of the CRS (Common Reporting Standard) and the automatic exchange of information with more than 100 jurisdictions. The United States does not participate in the CRS, but it maintains information exchange on request with Peru through the FATCA agreement signed in 2015.
The LLC is a useful structure for operating internationally, but it does not free you from your obligations to SUNAT. Before assuming how to report, consult a Peruvian accountant who understands how digital businesses with a foreign structure operate. Peruvian regulations are specific, and mistakes in classifying income can be costly.
Opening an LLC from Peru is possible, but each step has technical details that, if done wrong, create unnecessary costs or compliance problems. If you want to assess whether an LLC fits your current operation and how it combines with your obligations to SUNAT, book a free consultation and together we'll map out the right path for your case.
Frequently asked questions
Can I create an LLC in the United States from Peru without traveling?
Yes. The entire process can be done remotely, with no need to travel to the United States, have a visa or have an SSN. You can handle the paperwork yourself or rely on a specialized service that manages the entire process.
How long does it take to open an LLC from Peru?
The timeline varies depending on the state where you register the company and the type of processing chosen. Formation can be completed in a few days or take up to about two business weeks. After that, you need to add the time required to obtain the EIN and open the business bank account.
Does having an LLC mean I don't have to pay taxes in Peru?
No. Creating a company in the United States does not eliminate your tax obligations in Peru. If you are a Peruvian tax resident, you must review how to report the income earned through the LLC and which taxes apply based on the source and nature of that income.
What are the common mistakes when opening an LLC from Peru?
The most common mistakes among Peruvian owners:
Leaving the LLC's income out of your SUNAT tax return. If you are a tax resident in Peru, keep in mind that the country taxes worldwide income, so income earned outside the country can also create tax obligations.
Forgetting to file Form 5472. Failing to meet this obligation can mean a USD 25,000 penalty, even if the LLC had no activity during the year.
Creating the LLC in Delaware without considering other options. Although Delaware is a very well-known state, it is not always the most convenient choice. For digital businesses that are not seeking institutional investment, states such as Wyoming or New Mexico can be more practical and affordable.
Thinking that not paying taxes in the U.S. means not paying taxes in Peru. The tax obligations of the two countries are independent, so you need to review what you must comply with in each jurisdiction.
Using the LLC's bank account for personal expenses. Mixing personal and business funds can make bookkeeping harder and weaken the legal separation between you and the company.
Not keeping the Registered Agent active. This service must be renewed for as long as the LLC remains in existence. If you stop meeting this requirement, the State can administratively suspend or dissolve the company.
Written by
Ignacio Navarro
Ignacio Navarro is a Certified Public Accountant, founder of Start Companies and a specialist in U.S. companies for entrepreneurs, freelancers and digital businesses in Latin America. With training in international taxation and studies at UCEMA, he advises non-resident clients on forming and maintaining LLCs, opening bank accounts, invoicing, accounting and taxes. His experience combines tax strategy, compliance and practical vision for operating in the U.S. in a simple, organized and professional way.
