Peru: Guidance for filing country-by-country reports for 2017, 2018 and 2019

Peru: Guidance for filing country-by-country reports

Peru’s tax administration (SUNAT) on 16 December 2020 published new information in advance of the 29 January 2021 deadline regarding the filing of country-by-country (CbC) reports for 2017, 2018, and 2019.

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  • CbC reports for 2017 and 2018 must be filed locally by subsidiaries of multinational groups with consolidated revenues greater than approximately U.S. $800 million—even if the group's ultimate parent company is located in one of the 58 countries with which Peru already has an agreement to exchange CbC reports.
  • CbC reports for 2019 must be filed locally by subsidiaries of multinational groups with consolidated revenues greater than approximately U.S. $800 million, but not if the ultimate parent company is located in one of the 58 countries with which Peru has an agreement to exchange CbC reports, to the extent that the parent company has already filed this report in the country of origin before the CbC filing deadline in Peru.

Read a December 2020 report [PDF 733 KB] prepared by the KPMG member firm in Peru

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