Since 2020, in accordance with international treaties and the Decisions of the Andean Community, Peruvian financial institutions must provide financial information to SUNAT for the automatic exchange of information with different jurisdictions, under the modality of the Common Reporting Standard (CRS).
On 15 May 2021, Superintendency Resolution N° 069-2021/SUNAT was published, which provides for new maximum dates for the submission of the financial information declaration for the automatic exchange of information for: (i) pre-existing low value accounts of natural persons; and (ii) the declaration corresponding to the year 2020.
Pre-existing accounts
These are financial accounts that remain open at a financial institution subject to reporting as of 31 December 2018.
Low-value accounts are those pre-existing accounts whose balance and/or accumulated amount, average or higher amount, and the returns generated do not exceed USD 1 million as of 31 December 2018.
These accounts must be reported according to the following schedule:
Last digit of the RUC | Date of submission |
0, 2, 4, 6 y 8 | 22 de julio de 2021 |
1, 3, 5, 7 y 9 | 23 de julio de 2021 |
Financial information of accounts for the year 2020
Financial institutions required to report
Último dígito del RUC | Fecha de presentación |
0, 2, 4, 6 y 8 | 22 de julio de 2021 |
1, 3, 5, 7 y 9 | 23 de julio de 2021 |
The required financial institutions are: custody institutions, investment deposit institutions, and/or insurance companies obliged to grant payments/rents to its policyholders.
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