Sign up for tax alert emails    GTNU homepage    Tax newsroom    Email document    Print document    Download document

December 15, 2020

Peruís tax authorities establish 29 January 2021 as due date for secondary filling of 2017, 2018 and 2019 CbC reports

Peru’s tax authorities established that the due date for the secondary filing of the country-by-country (CbC) reports for 2017, 2018 and 2019 is 29 January 2021, in certain cases.


Ruling Nos. 054- 2019 and 155-2020 postponed the filing of 2017, 2018 and 2019 CbC reports to the last business day of the month following the publication of the official communication indicating that Peru obtained approval on the confidentiality and safety of information standard from the Global Forum on Transparency and Exchange of Information. The tax authorities published the official communication on its website on 2 December 2020. They also announced that Peru has been included as a reciprocal country for the exchange of information.

Local conditions for secondary filings

CbC reports are due 29 January 2021, for the following taxpayers:

  1. Taxpayers whose nonresident parent entity is not required to file the CbC report in its jurisdiction of residence
  2. Taxpayers with an ultimate parent entity (UPE) or surrogate parent entity (SPE) resident for tax purposes in a jurisdiction that has (i) an international treaty or Andean Community decision in effect with Peru and an agreement between competent authorities and (ii) a systematic failure of the tax information exchange has been communicated by Peruvian tax authorities to the Peruvian taxpayer
  3. Taxpayers with a UPE or SPE resident for tax purposes in a jurisdiction that has an international treaty or Andean Community decision in effect with Peru authorizing the exchange of tax information, but does not have a qualifying competent authority agreement in effect with Peru for the exchange of the CbC report

For 2017, CbC reports are due 29 January 2021, only if the third condition applies. An Andean Community decision is a decision from the free trade area comprising Bolivia, Colombia, Ecuador and Peru.


For additional information with respect to this Alert, please contact the following:

Ernst & Young Asesores S.C.R.L, Lima
Ernst & Young LLP (United States), Latin American Business Center, New York
Ernst & Young Abogados, Latin America Business Center, Madrid
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific



The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.


Copyright © 2024, Ernst & Young LLP.


All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.


Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.


"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.


Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct Opt out of all email from EY Global Limited.


Cookie Settings

This site uses cookies to provide you with a personalized browsing experience and allows us to understand more about you. More information on the cookies we use can be found here. By clicking 'Yes, I accept' you agree and consent to our use of cookies. More information on what these cookies are and how we use them, including how you can manage them, is outlined in our Privacy Notice. Please note that your decision to decline the use of cookies is limited to this site only, and not in relation to other EY sites or Please refer to the privacy notice/policy on these sites for more information.

Yes, I accept         Find out more