2025 marks a key year for the Peruvian business environment. Due to new SUNAT regulations and adjustments driven by the need for greater fiscal transparency, large, medium, and small enterprises will need to strengthen their tax compliance and update their tax planning strategies. In this context, tax advice in Peru and specialized legal consulting become essential pillars for avoiding penalties, optimizing tax burdens, and ensuring efficient management before the tax administration.
1. Total Digitalization of Tax Management
One of the most important amendments is the consolidation of the electronic tax control system. In 2025, the SUNAT (Superintendencia Nacional de Aduanas y Administración Tributaria – National Superintendency of Customs and Tax Administration) will increase the mandatory use of electronic payment receipts, digital remittance guides, and e-books for all formal companies. Furthermore, the obligatory use of corporate email accounts will be enforced, ensuring that notifications and tax audits are conducted digitally, which will expedite processes and reduce response times.
Companies must have tax services capable of integrating accounting and tax systems, ensuring proper communication with the SUNAT.
2. Strengthening Control over Corporate Income
The SUNAT has established new parameters for annual affidavits in Peru, as well as corporate income tax, focusing on deductible expenses, Transfer Pricing, and tax benefits. Companies will have to demonstrate thoroughly the nature and reasonableness of their costs, especially those in the construction, agro-industrial, health, tourism, or financial sectors.
To meet these requirements, income tax advice in Peru is essential, as is consulting on tax regimes to define strategies tailored to each sector. Tax audit experts in Peru play a crucial role, reviewing and validating that returns are accurate, along with ensuring that deductions are accurately supported.
3. Stricter and More Automatic Tax Audits
In 2025, the SUNAT’s electronic auditing will intensify with the use of artificial intelligence and automatic cross-checking of information among banks, public records, and international platforms, which means that any discrepancy or error in a tax return in Peru could trigger an immediate review.
Companies must strengthen their regulatory compliance with the SUNAT in Peru, relying on corporate legal advice and tax law consulting to prevent observations. In addition, penalties for omissions or errors—even unintentional ones—will be more severe, making tax audit advice in Peru essential to respond quickly and effectively to any review.
4. Focus on International Taxes and Cross-Border Operations
Business globalization has boosted new obligations related to international tax consulting in Peru. The SUNAT now requires detailed reporting on transactions with foreign-related parties, remittances, and payments for digital services. Peruvian companies that engage with international parent companies or affiliates must implement tax planning practices in Peru that focus on transparency and compliance with international standards, including the OECD’s BEPS guidelines.
Corporate tax advice in Peru and legal consulting for foreign companies reduce risks, optimize tax structure, and avoid double taxation.
5. New Sectoral Obligations and Fiscal Sustainability
2025 also introduces specific tax regulations for strategic sectors:
- Mining: Increased reporting requirements for extraordinary income, which requires tax advice for the mining sector in Peru.
- Retail and services: New rules on tax credits and expense deductions in tax advice for the retail sector in Peru.
- Agroindustry and tourism: Strengthened monitoring of exports and tax benefits, requiring tax advice for exporters in Peru and tax consulting for the agroindustrial sector
Likewise, the State aims to promote fiscal sustainability by fostering deductions related to environmental practices or circular economy programs. In this area, tax optimization in Peru and tax management for companies are tools that not only ensure compliance but also enhance corporate reputation.
6. Tax Planning and Risk Reduction
Companies must go beyond reactive compliance. Strategic tax planning foresees risks, designs internal policies, and leverages legal incentives in Peru. Corporate legal advice in Peru and business law consulting ensure the integration of tax strategy with business operations.
The joint work of accountants, lawyers, and tax advisors provides a comprehensive overview that reduces tax risks, avoids penalties, and strengthens legal and tax security.
7. Towards Smart and Sustainable Compliance
The future of Peruvian taxation points toward automation, transparency, and collaboration. Companies adopting an error-free approach to tax compliance in Peru will be better positioned to grow and compete. Legal services for companies in Peru, allied with regulatory compliance advice, ensure business continuity in a constantly evolving regulatory environment.
In a scenario where rules rapidly change, tax consulting in Lima, tax advice in Cusco, or legal consulting in Arequipa are not an expense but an investment in sustainability and reputation.
For further information or to implement an effective tax compliance strategy, contact us by email at contacto@vag-global.com or call us on +511 436 4612. Our experienced tax and legal advisory team can assist you in complying with the SUNAT and optimizing your company’s tax management.