Peru has issued Superintendency Resolution No. 000304-2024/SUNAT on 30 December 2024, outlining the filing deadlines for annual tax returns for the 2024 tax year. For taxpayers covered by Law No. 31940, the filing deadlines range from May 26 to

Peru has issued Superintendency Resolution No. 000304-2024/SUNAT of 30 December 2024 on 31 December 2024 outlining the submission deadlines for annual tax returns for the 2024 tax year. This includes extended deadlines for submitting annual income

The Peruvian Official Gazette published Law No. 32217 on 29 December 2024, extending the accelerated depreciation benefit period for renewable electricity projects from 31 December 2025 to 31 December 2030. The extension also includes a 20%

Peru has increased the value of its Tax Unit (Unidad Impositiva Tributaria - UIT) for the 2025 fiscal year. The value will rise from PEN 5,150 to PEN 5,350, as outlined in Supreme Decree No. 260-2024-EF. This announcement was published on 17

Peru’s Congress has approved a tax relief measure under Law 32,201 on 26 December 2024, exempting VAT on fees related to international money remittances. The exemption includes fees charged to beneficiaries receiving funds from abroad and to

Peru’s tax authority, SUNAT, has released a draft regulation introducing new value-added tax (VAT) compliance requirements for nonresident digital service providers. These measures are expected to take effect on 1 January 2025. This follows