On 3 July 2015 the Tax Authority of Peru issued Notice 094-2015 specifying certificates of residence status for claiming Double Tax Treaty benefits.
According to the Peruvian law withholding will be required when an expense is accrued or when a payment is effectively made (whichever occurs first). Notice 094-2015 specifies that a nonresident would have to provide a certificate of residence accordingly issued by the competent tax authority to the Peruvian payer when an expense is accrued even if the payment is not effectively made. The certificate will have to be issued not more than four months from the date the tax is withheld.
