Share with your friends

Peru: Tax relief measures (COVID-19)

Peru: Tax relief measures (COVID-19)

Guidance issued in Supreme Decree No. 008-2020-SA (13 March 2020) and Supreme Decree No. 044-2020-PCM (15 March 2020) includes tax relief measures made available in response to the coronavirus (COVID-19).


Related content

  • The Peruvian tax authority (Superintendencia Nacional de Aduanas y de Administración Tributaria—SUNAT) extended the annual income tax filing and payment deadlines for the fiscal year 2019. The new deadlines are between 24 June 2020 and 9 July 2020. This rule is applicable for taxpayers that generated a net revenue not higher than 5,000 tax units during 2019 (approximately U.S. $6 million).
  • UNAT extended the monthly income tax and value added tax (VAT) filing and payment deadlines for the tax periods: February, March, and April 2020.
  • The requirement for issuing certain authorized documents without using the electronic billing systems is extended to 31 May 2020.
  • SUNAT is to apply discretional authority for not imposing tax penalties during the emergency period, including penalties imposed as of 16 March 2020.
  • Instalments of tax payments due on 31 March 2020 and 30 April 2020 may be paid on or before 29 May 2020.
  • A temporary reduction to 0% of the customs tariff rate is provided for import of medicines and medical equipment

Read an April 2020 report [PDF 627 KB] prepared by the KPMG member firm in Peru

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal