Peru: final beneficiary reporting deadlines for multinationals
Peru's fiscal system is tightening compliance mandates to combat tax evasion and avoidance. In line with this objective, the Peruvian government has set crucial deadlines for submitting the Final Beneficiary Report to the National Superintendence of Customs and Tax Administration (SUNAT).
Key compliance updates
The tax period of October 2025 marks the first deadline for newly obligated entities to submit their Final Beneficiary Report. This responsibility is governed by the Superintendent Resolution No. 000168-2025/SUNAT, which was published on May 26, 2025.
The newly obligated parties are those companies that were not previously required to submit this report prior to the application date of the current resolution. Moving forward, their due date will be aligned with their monthly tax schedule, starting from October 2025.
Strategic implications
The Final Beneficiary regulations are designed to combat tax evasion and avoidance, ensure compliance with mutual administrative assistance obligations (such as the exchange of tax and financial information), and aid in the fight against money laundering and terrorism financing.
The continuous fiscal reforms sweeping across Latin America have firmly reached Peru. Navigating these stringent disclosure requirements is essential for maintaining operational integrity and managing risk.
If you require secure, expert management of your tax and compliance obligations in Peru, ensuring every deadline is met and every new regulation is addressed, do not hesitate. Contact Auxadi today to discuss your specific needs.
We invite you to contact us via our form for a personalized consultation.
At Auxadi, we offer comprehensive services in accounting, tax, payroll, transfer pricing and corporate legal services to multinationals and funds. With experience since 1979 and a presence in over 50 countries, including 22 proprietary subsidiaries, our advanced technological platform and proven methodology enable us to guarantee efficient management in compliance with local regulations.
Can Auxadi help?
Auxadi can become your ideal partner. We offer a one stop shop value added outsourcing services in the areas of accounting and reporting, tax compliance, payroll management and representation services, among others.
Local Knowledge – International Coverage
Founded in 1979, Auxadi is a family-owned business working for multinational corporations, private equity funds and real estate funds. It’s the leading firm in international accounting, tax compliance, payroll, transfer pricing, and corporate legal services management connecting Europe and the Americas with the rest of the world, offering services in 50 countries. Its client list includes many of the top 100 PERE companies. Headquartered in Madrid, with offices in US and further 26 international subsidiaries, Auxadi serves 1,500+ SPVs across 50 jurisdictions.
All information contained in this publication is up to date on 2024. This content has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice.No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this content, and, to the extent permitted by law, AUXADI does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.
