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Peru: Extended deadlines for filing country-by-country reports for 2017, 2018

Peru: Extended deadlines for filing CbC reports

The deadlines for filing country-by-country (CbC) reports for FY 2017 and FY 2018 in Peru were extended today.


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The tax authority (SUNAT) on 14 March 2019 published a resolution (Spanish) that extends the deadlines for the domestic (local) filing of the CbC reports for FY 2017 and FY 2018.

Originally, the local filings of CbC reports for FY 2017 were due from 14 to 22 March 1019, and the local filings of CbC reports for FY 2018 were originally due from 15 to 23 October 2019.

The new deadlines are yet to be determined, but will be based on a date when Peru’s tax authority publishes on its website information that Peru has implemented an evaluation required by the OECD that allows Peru to be able to participate in the automatic exchange of CbC reports. The CbC filing deadlines then will be determined to be the last business day of the month after that publication date.

  • CbC reports for FY 2017—the extension is available only for companies that belong to a multinational group with headquarters in a country where the filing of a CbC report is mandatory but, as of 14 March 2019, there is no agreement with Peru for the automatic exchange of CbC reports. Read TaxNewsFlash for a list of 36 countries that have agreements with Peru for the exchange of CbC reports.
  • CbC reports for FY 2018—the extension applies with respect to companies with multinational group headquarters in countries where it is not mandatory to file a CbC report.

For more information, contact a tax professional with KPMG’s Global Transfer Pricing Services practice in Peru:

Juan Carlos Vidal | +51 (1) 611 3000 Ext. 1015 |

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