Foreign travelers are required to pay a US$31 exit tax before boarding an international flight and US$6.82 for all domestic flights.
As of 2001, foreigners no longer have to pay a 19 percent value-added tax, commonly known as IGV or impuesto general a las ventas on rooms or meals purchased at hotels. When you check into a nice hotel, the receptionist will require a photocopy of your passport. Check your bill upon leaving.
Foreigners still have to pay the 19 percent IGV at upscale restaurants that are not affiliated with hotels. These restaurants often tack on a 10 percent service charge as well.
© Ross Wehner and Renée del Gaudio from Moon Peru, 3rd Edition