Peru

On 1 September 2026, Peru’s National Superintendency of Customs and Tax Administration (SUNAT) published the official call for the 36th Sufficiency Examination for Customs Brokers (Auxiliar de Despacho). The examination will be held at the Auditorium of the Internal Tax Intendancy in Piura, as part of SUNAT’s ongoing efforts to regulate and certify professionals authorized […]

On 24 August 2026, SUNAT released a comprehensive user guide titled “Revisa tu buzón SOL” (Check your SOL Inbox) to assist taxpayers in navigating the electronic notification system known as Buzón SOL. This digital mailbox is the official channel through which SUNAT delivers tax assessments, resolutions, requirements, and other legally binding communications to registered taxpayers.

The Customs and Tax Institute (IAT), operating as the training and capacity-building arm of the National Superintendence of Customs and Tax Administration (SUNAT), has announced a specialized virtual webinar focused on the security prerequisites for maintaining Authorized Economic Operator (AEO) certification. This initiative emerges within SUNAT’s broader strategy to harmonize national customs security protocols with

SUNAT has officially unveiled dedicated whistleblower channels and comprehensive protection measures designed to safeguard individuals reporting tax-related irregularities, corruption, or fraud within the taxpayer community. The initiative aligns with international anti-corruption standards and Peruvian regulatory frameworks, aiming to enhance transparency and accountability in tax administration. The new mechanisms provide secure reporting pathways and establish clear

As of 17 August 2026, SUNAT has officially launched the Tax Receipt Lottery initiative, a pioneering digital program designed to stimulate voluntary compliance with Peru’s Value Added Tax (GV) obligations by incentivizing taxpayers to request and retain electronic payment documentation such as boletas and recibos por honorarios during routine commercial transactions. The initiative operates within

On 17 August 2026, SUNAT published Resolution of Superintendence No. 00011-2026/SUNAT, introducing a streamlined procedure that permits taxpayers to discharge coactive collection resolutions arising from third-party embargoes entirely through the Servicio de Pagos sin Clave SOL, SUNAT’s unified digital payment gateway integrated with the electronic taxpayer bucket (Buzón Electrónico). This regulatory update addresses longstanding procedural

On 17 August 2026, Peru’s National Superintendency of Customs and Tax Administration (SUNAT) announced that approximately 60,000 legal entities must file a Beneficial Owner Declaration (Declaración del Beneficiario Final). This obligation applies to companies that declared net income of up to 50 Tax Units (UIT) during the 2024 fiscal year. The measure aligns with Peru’s

On 17 August 2026, Peru’s National Superintendence of Customs and Tax Administration (SUNAT) announced that nearly 60,000 taxpayers are required to submit the Beneficial Ownership Declaration (Declaración de Beneficiario Final) in compliance with Legislative Decree No. 1372 and its implementing regulations. This obligation targets legal entities and other structures to enhance transparency and combat tax

SUNAT has reported intermittent service disruptions across its digital tax platform, affecting various taxpayer-facing functions during peak operational hours. The instability stems from ongoing system updates and infrastructure scaling efforts aimed at improving service capacity and reliability for the growing contributor base. SUNAT advises taxpayers to retry access during off-peak periods and confirms that technical

On 13 August 2026, SUNAT inaugurated the Virtual Services Center (Centro de Servicios Virtual), a comprehensive digital hub designed to centralize and streamline the entirety of taxpayer-facing procedures previously dispersed across multiple administrative desks and physical service modules within SUNAT’s institutional architecture. This initiative forms a cornerstone of the Peruvian tax administration’s broader digitalization strategy,