Peru has a long-established corporate law and an assertive tax authority, the Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT). Annual compliance runs on a calendar tied to the last digit of the tax identification number (RUC), and the SUNAT has been rolling out a beneficial ownership declaration with a staged schedule that includes November 2026 for some entities.

This guide covers the sociedad anónima cerrada (S.A.C.), a common vehicle for subsidiaries, and notes where the sociedad de responsabilidad limitada (S.R.L.) and the open corporation (S.A.) differ. It is written for founders and for legal, finance and operations teams that need a working view of the year.

Updated November 9, 2026. Peruvian dates are published by SUNAT each year, so use the dates below as the usual pattern and confirm them in the current schedule.

Entity compliance Peru: the quick answer

• Hold the mandatory annual shareholders' meeting within three months after year-end to approve the annual accounts and the use of profits.

• File the annual income tax return with the SUNAT. For 2025 income, company filing dates ran from 26 March to 13 April 2026, depending on the last digit of the RUC.

• File monthly tax returns for VAT (IGV) and advance income tax payments, and issue electronic invoices.

• File the beneficial owner declaration (Form 3800) according to the SUNAT schedule.

• Keep payroll filings, social security and employee benefits current.

What determines a Peruvian company's compliance requirements?

The legal form, the size and the tax regime drive the workload. The S.A.C. has a flexible structure with limited transfer of shares and is common for closely held subsidiaries. The S.A. has a board and stricter governance. The S.R.L. is simple but less flexible for investors. Entities with assets or revenue above thresholds fall under the supervision of the securities regulator and have financial reporting duties.

The tax regime also matters. Companies are generally in the general regime or the tax regime for micro and small businesses (MYPE tributario), which has different rates and thresholds. Foreign-owned subsidiaries generally use the general regime. Companies with large related-party transactions have transfer pricing reporting.

Annual entity requirements in Peru: the core checklist

1. Mandatory annual shareholders' meeting

The General Corporations Law requires a mandatory annual meeting of shareholders, held within three months after the close of the fiscal year, so by 31 March for the calendar year. The meeting approves the annual report and financial statements, decides on the distribution of profits and appoints auditors and directors where relevant. Minutes must be recorded in the minute book. Keep a signed copy of the financial statements, because banks and tax inspections ask for them.

2. Annual income tax return

Companies in the general regime and the MYPE tax regime file the annual income tax return, Form 710, on the SUNAT's platform. For 2025 income, the SUNAT set filing dates beginning on 26 March and ending on 13 April 2026 for companies not covered by a special law, depending on the last digit of the RUC. The SUNAT also publishes a separate schedule for other taxpayers, so check the table for your company. The return reconciles the monthly advance payments and the final tax, and companies that make losses must still file.

3. Monthly returns and electronic invoicing

Peruvian companies file monthly returns for the general sales tax (IGV) and the advance payments of income tax. The monthly dates follow the RUC schedule. Companies must issue electronic invoices and, for companies above thresholds, use electronic purchase and sales registers through the SUNAT's system. Payments to non-residents have their own declaration and payment schedule, set by the tenth working day of the month after the obligation arises. Missing a month has penalties and interest.

4. Beneficial owner declaration

Peru requires legal entities to identify and declare their beneficial owners. The SUNAT publishes the schedule by resolution, and for 2026 it estimated around 60,000 taxpayers would file, with some entities due in November 2026 according to press reports. The declaration is submitted with Form 3800 on the SUNAT online platform. The legal entity should also keep the support for its due diligence process and publish its criteria where the rule requires. Failing to file, or filing incorrect data, is penalized, so confirm your date.

5. Registry, books and other annual items

Peruvian companies register in the public registry (SUNARP) and update the record for changes of directors, powers and capital. Keep the share register and minute books. Companies also deal with municipal licences for premises and the annual property tax. Entities with transfer pricing obligations file the local report and, for large groups, the master file and the country-by-country report, according to SUNAT schedules.

Tax and indirect tax obligations

The corporate income tax rate is 29.5 percent, and the general sales tax (IGV) is 18 percent, which includes a municipal promotion tax, based on commonly published rates. Peru also has a minimum tax on net assets (ITAN) for companies above a threshold, payable in installments. Dividends to non-resident shareholders attract withholding tax, which treaties can reduce.

Peru has transfer pricing rules, and the SUNAT looks at intercompany services and management fees with care. The test is whether the service benefits the local company, so keep contracts, proof of delivery and a benefit analysis. Payments to tax havens carry higher withholding and tighter deduction rules.

Foreign-owned subsidiaries

Peru welcomes foreign investment, with equal treatment of foreign and domestic investors in most sectors. A foreign shareholder obtains a tax identification and a corporate shareholder provides apostilled, translated certificates and powers of attorney. The company needs a legal representative, and the registry and banks ask for beneficial ownership evidence. Legal stability agreements are available for qualifying large investments, with their own reporting conditions. Ask counsel about registration of foreign capital with the investment promotion agency if you plan to use any incentives.

Intercompany loans bring interest deduction limits, and the SUNAT applies rules on thin capitalization. Check withholding for interest paid abroad before the first payment.

First-year and event-triggered obligations

In the first year, the company is incorporated by public deed, registered with SUNARP, registered with the SUNAT to obtain the RUC, enabled for electronic invoicing, and registered with social security as an employer. It then chooses its tax regime and opens a bank account.

Events that trigger filings include a change of directors or legal representative, a transfer of shares, a capital increase, a change of address, a merger and a dissolution. Each needs a deed or resolution and a registry filing, and many need a SUNAT update. A change in the beneficial owner needs an updated declaration.

Employment and local requirements

Peruvian employers register employees with the social security health system (EsSalud) and the pension system, and file the electronic payroll. Employees receive two statutory bonuses (gratificaciones), paid in July and December, and a compensation for time of service (CTS), deposited in May and November. Companies with 20 or more workers distribute a share of profits. Employees are entitled to 30 days of paid vacation. Written contracts, internal work rules and a health and safety committee or officer are required, depending on headcount.

Build a compliance calendar for Peru

A compliance calendar turns the rules above into dated tasks with named owners. Start from the financial year-end and the incorporation anniversary, then add the recurring monthly and quarterly items. Review it each quarter, because deadlines, extensions and registry systems change.

• January to March: close the books, prepare financial statements and invite shareholders to the meeting.

• By 31 March: hold the mandatory annual meeting.

• Late March to April: file the income tax return on your RUC date.

• Monthly: IGV, advance income tax, payroll and payments to non-residents.

• May and November: deposit the CTS; July and December: pay the bonuses.

• Per SUNAT resolution: file the beneficial owner declaration.

Common mistakes

• Missing the three-month annual meeting deadline.

• Using the wrong filing date because the schedule follows the RUC digit.

• Overlooking the beneficial owner declaration for a staged entity group.

• Deducting intercompany service fees without proof of benefit.

• Skipping the payroll bonuses or the CTS deposits.

• Letting the legal representative's powers expire.

Entity compliance Peru: frequently asked questions

When must a Peruvian company hold its annual shareholders' meeting?

Within three months after the close of the fiscal year, so by 31 March for a calendar year.

When is the annual income tax return due?

The SUNAT sets dates by the last digit of the RUC. For 2025 income, company dates ran from 26 March to 13 April 2026.

What is the beneficial owner declaration?

A declaration filed on the SUNAT platform with Form 3800, identifying the individuals who ultimately own or control the entity, on a staged schedule.

What is the IGV rate?

18 percent, including a municipal promotion tax.

What are the CTS and gratificaciones?

The CTS is a compensation for time of service deposited in May and November, and the gratificaciones are bonuses paid in July and December.

Which company type do foreign investors use?

The S.A.C. is common for subsidiaries. The S.R.L. and S.A. are also used.

How CoverPin can help

CoverPin helps finance, legal and operations teams track entity obligations across countries. See our international entities overview, learn about compliance advisory, or browse more guides in our legal and compliance resources.

This article is general information, not legal, tax or accounting advice. Confirm current requirements with the relevant authority or a qualified local adviser before acting.