IGV (VAT or IVA in other countries) in Perú is 18%, but Peru Adventure Tours says that ten percent more is added for hotels and restaurants. My receipts suggest that restaurants also charge 18%.
Is Peru Adventure Tours wrong, or are the businesses not required to reveal the service tax?
I found two hostel receipts that did show a service tax. Maybe it is only hotels and not restaurants. Also, it may be local: Pariwana in Lima charged seven percent, and Flying Dog in Iquitos charged eight percent.
The IGV is right now at 19% until 2010. Regarding the service fee I found the following on Frommer's which seems very accurate.
Hotel taxes and service charges are an issue that has caused some confusion in recent years. Most upper-level hotels add a 19% general sales tax (IGV) and a 10% service charge to the bill. However, foreigners who can demonstrate they live outside of Peru are not charged the 19% tax (though they are responsible for the 10% service charge). In practice, hotels sometimes either mistakenly or purposely include the IGV on everyone's bill; presentation of a passport is sufficient to have the tax deducted from your tab. Many hotels -- usually those at the midlevel and lower ranges -- simplify matters by including the tax in their rates; at these establishments, you cannot expect to have the tax removed from your charges. At high-end hotels, be sure to review your bill and ask for an explanation of additional taxes and charges. Prices do not include taxes and service charges unless otherwise noted.
Read more: http://www.frommers.com/destinations/peru/620911#ixzz4AKn4dlcW
I haven't traveled a lot in the past years however usually most hotels will charge you both in their bills. I would recommend as advised that you always ask for an explanation of your bill since here nearly every business do it their own way most of the times...
