Peru's SUNAT sets a staggered schedule for all remaining companies to declare beneficial owners
Peru's tax authority SUNAT published Resolución de Superintendencia No. 168-2025/SUNAT on 28 May 2025, setting deadlines for companies and entities not covered by earlier rules to file their beneficial owner declaration (Formulario Virtual 3800). Deadlines run from October 2025 to November 2026 by 2024 net income band, with the smallest companies and newly obliged entities filing in November 2026. Late or inaccurate filings carry fines of 0.6% of net income, between 5 and 50 UIT.
Peru phased in the beneficial owner declaration from 2019, starting with the largest taxpayers. This resolution covers the rest.
The schedule
- October 2025: companies with 2024 net income above 100 UIT.
- December 2025: above 50 and up to 100 UIT.
- July 2026: above 25 and up to 50 UIT.
- September 2026: above 10 and up to 25 UIT.
- November 2026: up to 10 UIT, companies not otherwise covered, and domestic entities such as trusts, investment funds and contracts.
How to file
Declarations are made on Formulario Virtual 3800 in SUNAT Operaciones en Línea. More than 587,000 legal persons and about 23,000 other entities are due to file.
Penalties
A fine of 0.6% of annual net income, at least 5 UIT and at most 50 UIT, for late, incomplete or inaccurate filings.