HABIDO vs NO HABIDO
Last reviewed 2026-11-14 ยท HALPII S.A.C.
HABIDO means SUNAT can locate the taxpayer at its registered fiscal address. NO HABIDO means it cannot. The condition sits next to the taxpayer status in every RUC record, and it is the field most often overlooked when a foreign company checks a Peruvian supplier.
The three conditions SUNAT defines
SUNAT's guidance on fiscal-address conditions describes three of them:
| Condition | What SUNAT says it means | What the taxpayer has to do |
|---|---|---|
HABIDO | The taxpayer can be located for SUNAT's communications and actions. | Nothing; it can keep operating normally. |
NO HALLADO | SUNAT has had problems delivering communications or carrying out actions at the address. | Confirm its fiscal address or report a new one. |
NO HABIDO | The taxpayer cannot be located at its fiscal address. | Go through a physical address verification by SUNAT. |
In the registry file, a NO HALLADO record usually carries the reason, cut to 20 characters, for example NO HALLADO CERRADO (premises closed) or NO HALLADO SE MUDO D (moved from the address). The status codes guide lists all of them in English.
Why NO HABIDO matters before you pay
SUNAT lists the consequences of the NO HABIDO condition. Two of them fall on the buyer, not on the supplier:
- Expense deduction. For Peruvian income tax, an expense backed by a receipt from a taxpayer who was NO HABIDO on the date of issue is not deductible, unless the supplier lifted the condition by December 31 of that year.
- IGV tax credit. Purchases that cannot be booked as an expense or cost do not give the right to an IGV (Peru's VAT) credit.
These rules bite hardest when a Peruvian entity of your group books the invoice. If you pay from the U.S., the Peruvian deduction may not apply to you at all, but the flag still says something useful: Peru's tax authority could not find the company where it says it operates. That is a reason to slow down and ask questions, not necessarily a reason to refuse payment.
How our verdict treats the address condition
| Status | Address condition | Verdict |
|---|---|---|
| ACTIVO | HABIDO | PASS |
| ACTIVO | NO HABIDO, NO HALLADO or anything else | REVIEW |
| Deregistered, annulled or disabled | Any | FAIL |
The condition can change at any time, in either direction: a supplier can regularize its address and go back to HABIDO, or lose it. Check again shortly before each payment rather than once at onboarding. Every answer from our lookup shows the date of the registry copy it came from.
What to do with a NO HABIDO supplier
- Tell the supplier what you found and ask it to regularize its fiscal address with SUNAT.
- Re-check the RUC once it says it is done. The change shows up after SUNAT updates its file.
- For a payment that matters, confirm on SUNAT's own lookup, which is the authoritative source, and talk to your tax adviser.
This guide is general information, not legal, tax or accounting advice. Peru RUC Check is an independent service run by HALPII S.A.C. and is not affiliated with or endorsed by SUNAT. Rules change; for a decision that matters, check SUNAT's own pages and ask a qualified adviser.