Peru: Country-by-country reports due 29 January 2021

Peru: Country-by-country reports due 29 January 2021

Peru's tax administration (SUNAT) announced that Peru has complied with OECD standards that allow for the automatic exchange of country-by-country (CbC) reports. Thus, Peru is authorized to receive CbC reports from other tax administrations, as part of the automatic exchange of information regime.


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With the announcement (Spanish) [PDF 40 KB] from SUNAT, the deadline for filing CbC reports for fiscal years 2017, 2018, and 2019—a requirement that had been suspended until further notice—has been reactivated. The new deadline for filing these CbC reports is 29 January 2021.

According to the information available on the website of the tax authority, Peru currently has competent authority agreements in place with 58 countries. Therefore, if the ultimate parent of a multinational entity (MNE) is not located in one of the countries on this list, then local (Peruvian) secondary filing is required by 29 January 2021. If, however, the ultimate parent of the MNE is located in one of the countries on this list, then an evaluation is required to determine  whether the information for past years must be filed locally (that is, filed in Peru).

Read the list of 58 countries with which Peru has effective agreements in place.

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

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

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