TAXES AND TIPS IN PERU
All purchases are subject to the payment of the "Impuesto General a las Ventas" (I. G. V.) (General Sales Tax) and its rate is of 18%.
Every time you carry out a purchase you must demand the payment voucher that is called "Boleta de Venta" (Ticket of Sale). Another type of voucher of payment is denominated "Factura" (Invoice), which is only extended to certain type of Peruvian taxpayers.
The services of restaurants and hotels have in addition a Service tax being the rate of 10%.
In a restaurant it is used to leave an equivalent tip between 5% and 10% of the consumption for the person that assisted you.
It is not a custom in Peru to give a tip to the taxi driver.