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Peru: Extended deadline for submitting country-by-country report for 2017

Peru: Extended deadline for submitting CbC report

Peru’s tax authority has extended the deadline for the time to submit a country-by-country (CbC) report for 2017.


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Regulation RS No. 264-2018/SUNAT (Spanish) was released on Sunday 11 November 2018, to extend the deadline for certain taxpayers filing a CbC report for  FY 2017. The extended deadline only applies for Peruvian subsidiaries of multinational entities (MNEs) if the MNE’s headquarters office is required to file a CbC report in its country of origin.

Under Peru’s 11 November 2018 guidance, the new deadline for eligible entities to file a CbC report for FY 2017 is based on the last digit of the taxpayer identification number (RUC), as follows:

Last digit of
taxpayer ID number (RUC)
0 14 March 2019
1 15 March 2019
2 and 3 18 March 2019
4 and 5 19 March 2019
6 and 7 20 March 2019
8 and 9 21 March 2019
“Good taxpayers” 22 March 2019

The original deadline (15-23 November 2018) thus no longer applies for subsidiaries of MNE groups that are required to file a CbC report in the country of origin of the MNE’s headquarters.

No changes in certain instances

For situations when the headquarters of the MNE is not required to file the CbC report in its country of origin or if the headquarters office of the MNE is located in Peru, the original deadlines—15-23 November 2018—for filing the CbC report still apply.

Also, the deadlines for filing the Master file (15-23 November 2018) have not been modified.


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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