Peru

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,

On 13 August 2026, attorney César Luna Victoria León was sworn in as the new Head of SUNAT before the President of the Judicial Branch, Janet Tello Gilardi. The appointment, formalized by Supreme Resolution No. 185-2026-EF, follows the resignation of the previous superintendent and places a career tax administrator with extensive experience in customs and

SUNAT has published the specific filing deadlines for the Beneficial Owner Declaration Formulario Virtual 3800 mandatory for all juridical persons operating within Peruvian jurisdiction. The regulation applicable to entities registered in 2025 2026 and subsequent fiscal years requires timely submission to maintain regulatory compliance and avoid potential penalties. SUNAT emphasizes the importance of accurate beneficiary

SUNAT has announced a brief overnight maintenance window on August 12 from 00:00 to 02:00 during which the IQBF SUNAT Operaciones en Línea SOL applicatives and associated query and report functions will be temporarily unavailable. The maintenance is part of scheduled system optimization efforts to enhance platform performance data integrity and security protocols for digital