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Peru: Tax authorities communication regarding local filing of country-by-country reports for FY 2017

Peru: Local filing of CbC reports for FY 2017

A communication from Peru’s tax authorities (SUNAT) published today (12 March 2019) states that 36 countries have agreements with Peru that are effective for the exchange of country-by-country (CbC) reports.

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1. Argentina

19. Jersey

2. Australia

20. Korea

3. Belgium

21. Lithuania

4. Brazil

22. Luxembourg

5. Bulgaria

23. Malaysia

6. Colombia

24. Malta

7. Denmark

25. Mexico

8. Estonia   

26. Norway

9. France

27. Netherlands

10. Germany

28. New Zealand

11. Greece

29. Pakistan

12. Guernsey

30. Poland

13. Iceland

31. Portugal

14. India

32. Singapore

15. Indonesia

33. Slovakia

16. Ireland

34. Slovenia

17. Italy

35. United Kingdom

18. Japan   

36. Uruguay


Peruvian companies that are part of multinational groups with headquarters filing a CbC report in the countries listed above are not subject to the requirement to file CbC reports in Peru for FY 2017.

However, Peruvian companies that are part of multinational groups with headquarters filing CbC reports in countries that are not listed above, the deadlines for filing the CbC reports in Peru are between 14 March and 22 March 2019.

Read text of the communication (Spanish) [PDF 176 KB] from the Peruvian tax authorities.


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 | jcvidal@kpmg.com

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