Executive Summary
Peru’s SUNAT launched consumer-focused electronic invoicing incentives, intensified customs enforcement training, and expanded coercive collection campaigns. Automatic tax relief was extended to disaster-affected zones, while new audit workshops signal heightened scrutiny of multinational intra-group services and customs valuation practices.
Secondary Regulatory & Regional Updates
- SUNAT Launches ‘Pide y Gana’ Electronic Invoice Lottery: SUNAT launched a virtual lottery incentivizing consumers to demand electronic receipts (boletas and honorarium receipts) to strengthen tax compliance and formalize economic transactions. Consumers register receipts within 30 days via SUNAT’s portal for monthly draws; businesses must maintain operational electronic invoicing and SIRE reporting. The 12-month program reinforces existing electronic invoicing obligations without adding separate filing requirements for multinationals, while increasing audit scrutiny on businesses that fail to issue electronic documents. SUNAT
- Customs Valuation Specialization Program: The IAT commenced a specialization program for 60 customs valuation specialists covering WTO Valuation Agreement methods, related-party adjustments, and transfer pricing interplay under Legislative Decree 1053. Enhanced expertise aims to improve valuation consistency and reduce undervaluation disputes at the border. SUNAT IAT
- Field Investigation and Intelligence Techniques Course: The IAT launched a virtual course for 40 customs control specialists covering OSINT, financial flow analysis, and smuggling ring detection under Legislative Decree 1053 and Law 30077. The training shifts SUNAT toward intelligence-led operations, increasing the likelihood of targeted audits based on risk profiles. SUNAT IAT
- Workshop on Audit of Transnational Intra-Group Services: The IAT initiated a workshop for 55 specialists from the National Intendency of Large Taxpayers and International Taxation Intendency on BEPS Actions 8-10, intra-group service delineation, benefit testing, and documentation standards. Enhanced audit capacity will increase scrutiny of MNE service fee deductions for 2026 and subsequent years. SUNAT IAT
- Webinar on Customs Crimes and Foreign Trade Operator Responsibilities: The IAT hosted a webinar on October 26, 2026 covering customs crimes under Legislative Decree 1053 and administrative sanctions under Legislative Decree 1585 for over 500 foreign trade operators. The session emphasized AEO benefits and the five-year record retention obligation under the Customs General Law. SUNAT IAT
- International Container Inspection and Control Course: CRF Peru, in coordination with the IAT and WCO, conducted a two-week course on non-intrusive inspection technologies and risk-based targeting for 30 officers from five Latin American countries. The training enhances Green/Yellow/Red channel selectivity at Peruvian ports under the WCO SAFE Framework. SUNAT IAT
- Public Auction of 29 Seized Properties: SUNAT scheduled a public auction on October 28, 2026 for 29 seized properties valued over S/ 8.8 million under Tax Code Articles 53-57. Bidders must provide 10% deposits, and delinquent taxpayers may settle debts until the auction concludes to halt sales. SUNAT
- Seizure of Undeclared Jewelry at Jorge Chávez Airport: SUNAT intercepted passengers exporting approximately S/ 300,000 in concealed jewelry and gems, enforcing General Customs Law declaration requirements. Offenders face fines of 100%-200% of omitted duties and potential criminal referral for customs fraud. SUNAT
- Automatic Tax Relief for Taxpayers in Disaster Emergency Zones: SUNAT granted automatic tax relief to over 2.5 million taxpayers in emergency zones across 18 regions due to natural disasters. Measures include deadline extensions to the last business day of February 2027, suspension of coercive collection, penalty and interest exemptions, and credit offsetting. Relief applies automatically based on RUC domicile with no application required. SUNAT | SUNAT Press Release
- Coercive Collection Campaign to Recover S/ 1 Billion in Tax Debt: SUNAT launched a nationwide campaign (October-December 2026) to recover over S/ 1 billion in tax debts using electronic notifications, embargoes, and public auctions. A Voluntary Regularization Window closes November 30, 2026, offering reduced interest and fine waivers for eligible debtors. SUNAT
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.