Two expenses that look the same are governed by different rules. The taxi an employee takes to a meeting in their own city is local mobility under paragraph a.1) of article 37 of the Income Tax Law, and you support it with a mobility expense sheet (planilla de gastos de movilidad). That same taxi during a trip is a travel allowance (viático) under paragraph r), and the sheet does not support it.
SUNAT requires minimum content for the sheet, but it does not publish any format: there is no official template and no superintendency resolution with an approved design. This guide builds the table of fields from the text of the Regulations. In force as of September 14, 2026: the daily cap of the sheet is S/ 45.20 per employee, 4 % of the Minimum Living Wage (Remuneración Mínima Vital, RMV) of S/ 1,130.00 set by Supreme Decree No. 006-2024-TR, published on 28.12.2024 and in force since January 1, 2025. As of this date no later decree amending it has been published, but the Government announced in July 2026 that it will raise it to S/ 1,300: with that RMV, the same 4 % gives S/ 52.00. Check which RMV is in force before applying any amount in this guide.
Mobility under paragraph a.1) is the employee’s travel to perform their duties, with no trip involved. Travel allowances under paragraph r) are lodging, food and mobility during a trip. The sheet serves the first one and nothing else.
Local mobility under paragraph a.1) versus travel allowances under paragraph r). Amounts in force as of September 14, 2026: S/ 45.20 based on the RMV of S/ 1,130.00 in Supreme Decree No. 006-2024-TR and S/ 640.00 based on the S/ 320.00 scale in Supreme Decree No. 007-2013-EF
| Criterion | Local mobility — art. 37 a.1) | Travel allowances — art. 37 r) |
|---|---|---|
| What it covers | Travel to perform duties, with no trip | Lodging, food and mobility during the trip |
| Daily cap | S/ 45.20 per employee, only with a sheet | S/ 640.00 domestic; scale by zone abroad |
| Support | Payment voucher or sheet, a single method per day and employee | Payment voucher domestically; document under art. 51-A or sworn statement abroad |
| Mobility expense sheet | Yes, it is its only use | No: the Regulations exclude it |
| Fares | Not applicable | Supported separately, outside the cap |
The cut is literal. Item 5 of paragraph v) of article 21 of the Regulations: “The mobility expense sheet does not constitute a book or a register,” and the provisions of that paragraph “do not apply to the mobility expenses referred to in paragraph r).”
Paragraph a.1) allows two forms of support and caps one of them: mobility expenses “may be supported with payment vouchers or with a sheet signed by the employee using the mobility,” and those supported with a sheet “may not exceed, per employee, the daily amount equivalent to 4% of the Monthly Minimum Living Wage.” With a payment voucher, that 4 % does not apply.
SUNAT publishes the figure. Third-category income Instruction Booklet (Cartilla) for fiscal year 2025: “4% of the RMV (S/ 1,130) = S/ 45.20 - As of January 01, 2025,” with a footnote to Supreme Decree No. 006-2024-TR.
Per day and per employee a single mechanism must be chosen, “only with one of the forms provided”: if they are mixed, “the deduction shall only apply to those expenses supported by payment vouchers.” And there is an exclusion of persons: the sheet is not accepted for “employees who have mobility assigned by the taxpayer at their disposal,” without the rule defining what assigned mobility is.
Report No. 046-2008-SUNAT resolves the excess in two opposite directions. For the employee, those amounts “do not qualify as fifth-category income, regardless of whether such amounts exceed the daily equivalent of 4%.” For the company, the employer “may deduct as mobility expenses only up to the limit set by paragraph a1).” It is neither taxed nor deducted.
Here is the gap that explains so many files named “SUNAT format”: SUNAT does not publish one. What exists is item 4 of paragraph v), with a formal requirement up front: the sheet “must be recorded in a written document, be signed by the employee(s) using the mobility and necessarily contain the following information.” The table transcribes that list: it is the rule in columns, not an approved format.
Minimum content of the mobility expense sheet, transcribed from the Regulations, art. 21 paragraph v), item 4, in its text in force as of September 14, 2026
| Ref. | Field | Where it goes | Text of the Regulations |
|---|---|---|---|
| — | Written document | Form | “must be recorded in a written document” |
| — | Signature of the employee using the mobility | Form | “be signed by the employee(s) using the mobility” |
| a | Sheet number | Header | “Numbering of the sheet” |
| b | Name or company name | Header | “Name or company name of the company or taxpayer” |
| c | Day or period covered | Header | “Identification of the day or period covered by the sheet, as applicable” |
| d | Issue date | Header | “Date of issue of the sheet” |
| e.i | Expense date | Per trip and employee | “Date (day, month and year) on which the expense was incurred” |
| e.ii | Full name | Per trip and employee | “First and last names of each employee using the mobility” |
| e.iii | Identity document | Per trip and employee | “Identity document number of the employee” |
| e.iv | Reason and destination | Per trip and employee | “Reason for and destination of the trip” |
| e.v | Amount spent | Per trip and employee | “Amount spent by each employee” |
The difference between header and line matters because the sanction is not the same: “The absence of any of the data indicated in letter e) […] only disqualifies the sheet for supporting the expense corresponding to that trip.” A line missing the reason falls on its own. For letters a) to d), the written form and the signature, the Regulations describe no consequence: what effect that omission has in a specific audit is for your advisor to determine.
Item 3 limits the scope of each sheet, and non-compliance leaves it “disqualified from supporting such expenses.” The rule allows two combinations and sanctions the third:
With that settled, this is how it is put together. The order of the three steps is ours; the data requested in each one is that of the Regulations:
Travel allowances “comprise lodging, food and mobility expenses, which may not exceed twice the amount that […] the Central Government grants its highest-ranking career officials.” It is not a percentage of the RMV: it comes from Supreme Decree No. 007-2013-EF (23.01.2013), which sets the public employee’s travel allowance at S/ 320.00 per day.
SUNAT doubles it: in the Cartilla for fiscal year 2025, a scale of S/ 320.00 and an expense accepted for tax purposes of S/ 640.00 per day and per person. The decree also sets a S/ 380.00 tier for ministers, supreme court justices and mayors, but that is not the one SUNAT uses. Fares are separate. And S/ 640.00 is not an Income Tax amount in its own right: it is twice a public-sector scale in force as of September 14, 2026. If Supreme Decree No. 007-2013-EF is amended, the deductible stops being that figure.
The support admits no alternatives: the Regulations require that domestic travel allowances “must be supported with payment vouchers,” and SUNAT puts it this way in its Cartilla for fiscal year 2025: “may only be supported with the payment vouchers that […] serve to support the deduction of costs and expenses.” Within the country the sworn statement does not exist; the 30 % regime is exclusive to travel abroad.
Outside the country the reference is Supreme Decree No. 056-2013-PCM (19.05.2013), which sets the public-sector travel allowance scale by geographic zone in US dollars. SUNAT doubles it again.
Travel allowances abroad per day and per person: scale, maximum deductible and sworn-statement cap. Scale from Supreme Decree No. 056-2013-PCM and maximum deductible from the Cartilla for fiscal year 2025, in force as of September 14, 2026
| Geographic zone | Public official’s scale (DS 056-2013-PCM) | Maximum deductible (SUNAT Cartilla) | Sworn-statement cap (30 %, calculated by us) |
|---|---|---|---|
| Africa | US$ 480.00 | US$ 960.00 | US$ 288.00 |
| Central America | US$ 315.00 | US$ 630.00 | US$ 189.00 |
| North America | US$ 440.00 | US$ 880.00 | US$ 264.00 |
| South America | US$ 370.00 | US$ 740.00 | US$ 222.00 |
| Asia | US$ 500.00 | US$ 1,000.00 | US$ 300.00 |
| Middle East | US$ 510.00 | US$ 1,020.00 | US$ 306.00 |
| Caribbean | US$ 430.00 | US$ 860.00 | US$ 258.00 |
| Europe | US$ 540.00 | US$ 1,080.00 | US$ 324.00 |
| Oceania | US$ 385.00 | US$ 770.00 | US$ 231.00 |
Three hard rules, all three in paragraph n). Lodging is supported only with the documents under article 51-A, never with a sworn statement. Food and mobility accept those documents or a sworn statement of up to 30 % of the maximum deductible. And the method chosen applies “on the occasion of each trip […] with respect to the same person,” for both concepts together.
Article 51-A sets its own requirements for the document issued abroad—name or company name and address of the supplier, nature or purpose of the transaction, date and amount—and does not refer to Peru’s Payment Vouchers Regulations. A translation into Spanish is needed only if SUNAT requests it. The sworn statement has no official format either.
Minimum content of the sworn statement for travel allowances abroad, transcribed from the Regulations, art. 21 paragraph n), in its text in force as of September 14, 2026
| Section | What it must contain | Detail of the rule |
|---|---|---|
| I. General data | Name or company name; full name of the traveler, who also signs the statement; their identity document; cities and countries of the expense; period covered; date of the statement | Must cover the entire trip |
| II. Mobility | Date (day, month and year) of each expense; amount spent per day; section total | In soles |
| III. Food | Date (day, month and year) of each expense; amount spent per day; section total | Same as section II |
| IV. Total | Sum of sections II and III | A missing data point in II or III disqualifies only that concept |
The table of fields is a transcription of item 4 of paragraph v) of article 21 of the Regulations of the Income Tax Law, read in chapter VI as published by SUNAT and verified on September 14, 2026. The “Where it goes” column separates header data from data repeated per trip, because the partial sanction only reaches the latter. It is not an official format and none exists. The sworn-statement table was built the same way, from paragraph n).
SUNAT publishes the daily cap in the Cartilla for fiscal year 2025, anchored to Supreme Decree No. 006-2024-TR; to confirm that decree is still in force, El Peruano was checked against the Central Bank’s monthly Minimum Living Wage series, which shows S/ 1,130 through July 2026. The announcement of an RMV of S/ 1,300 has no decree and is not used here. From the public-sector travel allowance decrees only the amount scale was taken: their accounting rules govern officials before their agency, not a private company’s deduction. The only calculated column is the sworn-statement cap abroad, 30 % under subsection ii) of paragraph n) applied to the maximum deductible SUNAT publishes, and it is marked as such in its column header.
This guide was not read by a licensed public accountant in Peru (contador público colegiado): no one at Clara Global is one. That is why the text is limited to what the rule says expressly, with the citation in view, and everything that requires professional judgment—what effect a formal defect has, whether an electronically signed sheet is valid, what counts as assigned mobility, how long to keep the document—is posed as a question for your advisor and not resolved here. The figures were verified on September 14, 2026 and expire with their underlying rule: each table carries that date and the condition that would change it.
It is 4 % of the Minimum Living Wage per employee and per day, and it only applies if the expense is supported with a sheet. SUNAT publishes the figure in its third-category Cartilla: 4 % of the RMV (S/ 1,130) equals S/ 45.20, as of January 01, 2025, under Supreme Decree No. 006-2024-TR, published on 28.12.2024. In July 2026 the Government announced that it will raise the RMV to S/ 1,300; as of the date of this guide that decree has not been published, and if it comes out with that amount the same 4 % would give S/ 52.00. Check which RMV is in force before applying the figure.
No. Neither SUNAT nor the Regulations approve a template, an annex or a resolution with a sheet design. The rule sets minimum content, not form: article 21 paragraph v) item 4 lists the fields and requires that it be recorded in a written document and signed by the employee using the mobility.
No. Item 5 of paragraph v) says that the provisions for the sheet do not apply to the mobility expenses in paragraph r) of article 37, which are travel allowances, and that these are governed by paragraph n) of article 21.
No. According to Report No. 046-2008-SUNAT, amounts for mobility expenses do not qualify as fifth-category income, whether or not they exceed the daily 4 %. For the company the same report says the opposite: it only deducts up to that limit when it supports with a sheet, and the excess is added back.
The cap is twice what the Central Government grants its highest-ranking career officials: SUNAT takes the S/ 320.00 per day scale in Supreme Decree No. 007-2013-EF and publishes S/ 640.00 per day and per person. Within the country it can only be supported with payment vouchers.
The rule does not mention legalization or a notary. What item 5 does say is that the sheet does not constitute a book or a register; from that it is often read that the obligation to legalize accounting books and registers does not reach it, but that conclusion comes from putting the two texts together and is not a SUNAT pronouncement: confirm it with your advisor. What the Regulations do require is that it be recorded in a written document and signed by the employee.
Written by the Clara Global team from the text of the Income Tax Law, its Regulations, two SUNAT reports and the Instruction Booklet for fiscal year 2025, all verified on September 14, 2026; no figure was taken from secondary sources. No licensed public accountant in Peru reviewed it before publication, which is why it is limited to what the rule says expressly. Before applying it to your company, have your accountant read it, and re-check the Cartilla in force every time the Minimum Living Wage is amended.
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