Peru’s President amends Tax Code and registration process for Tax ID Registry

Local contact

EY Global

3 Mar 2022
Subject Tax Alert
Categories Corporate Tax
Jurisdictions Peru

The legislative decrees improve the tax authority’s digital technologies and the process for registering with the Tax ID Registry. Taxpayers should be aware of the fine that may apply if they do not give the tax authority access to their electronic accounting system when required by an audit.

On 18 February 2022, Peru’s President enacted Legislative Decrees 1523 and 1524, which amend the Tax Code and the registration process for the Tax ID Registry, respectively.


On 27 October 2021, Peru’s President asked Congress for the power to enact tax measures. On 27 December 2021, the Congress approved the President’s request to enact different tax measures, including the improvement of the tax authority’s digital technologies and the Tax ID Registry. For information on the approval of the President’s request to enact certain tax measures, see EY Global Tax Alert, Peru enacts law allowing the President to enact various tax measures, 4 January 2022.

Legislative Decree 1523

Legislative Decree 1523 makes the following amendments to the Tax Code, effective as of 19 February 2022:

  • Taxpayers may appear before the Peruvian tax authority, in person or remotely, when they must clarify facts about tax obligations or provide information.

  • Taxpayers must give the Peruvian tax authority the access/log-in password to their electronic accounting system.

  • Oral reports in appeal procedures may be conducted remotely, making use of digital technologies.

  • When challenging a transaction under the Peruvian general anti-avoidance rule, the tax authority’s audit committee will allow taxpayers to challenge the observations raised in an audit remotely.

  • A fine of up to 0.3% of a taxpayer’s net annual income may apply if the taxpayer does not give the tax authority access to the taxpayer’s electronic accounting system when required by an audit or verification procedure.

Effective 1 March 2023, the tax authority or Tax Court may send message or document notifications by email or other electronic methods.

Legislative Decree 1524

Legislative Decree 1524 makes the following changes to the registration process for the Tax ID Registry:

  • The Peruvian tax authority will automatically incorporate into the Tax ID Registry individuals who carry out activities that generate business income and were not previously registered in the Tax ID Registry.

  • The taxpayer must include its tax ID on all documents advertising services or goods to be sold, including the web page or digital platforms used for the business activities.

  • If the taxpayer does not provide a tax address, the Peruvian tax authority may use the address recorded before the National Register of Identification and Civil Status or the address recorded at the Migrations Authority.

These measures are effective 1 July 2023.


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

Ernst & Young Asesores S.C.R.L, Lima
  • Roberto Cores
  • Ramón Bueno-Tizón
  • Ingrid Zevallos
Ernst & Young LLP (United States), Latin American Business Center, New York
  • Lucas Moreno
  • Ana Mingramm
  • Pablo Wejcman
  • Enrique Perez Grovas
Ernst & Young Abogados, Latin America Business Center, Madrid
  • Jaime Vargas
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
  • Lourdes Libreros
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific
  • Raul Moreno, Tokyo
  • Luis Coronado, Singapore

For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert.