Peru now requires microenterprises to complete tax training for a first-time offence under a new law.
Peru’s Congress passed Law No. 32335, which introduces mandatory tax training for microenterprises before they can be fined for a first-time tax offence.
Under the law, businesses with annual sales of up to 150 Tax Units (UIT) (around USD 211,184) must complete tax training after their first offence, but before any penalty is applied. The training is required only once per type of offence and can be completed online or through other approved methods.
Peru’s tax authority (SUNAT) will provide the training and publish online tutorials and educational resources to support businesses.
If SUNAT identifies a first-time offence by a qualifying microenterprise, the business must complete an online or in-person course explaining the violation. The standard tax penalty will apply if the company fails to complete the training.
This educational benefit can be used only once per type of offence defined under Article 172 of the Tax Code. Microenterprises whose owners or partners have previous convictions for tax or customs violations are not eligible for this benefit.
The law was published on 16 May 2025 and entered into force on 17 May 2025.
