Double taxation agreements (DTA)

These are agreements that provisions tax guidelines that allow preventing tax evasion, exchanging information between countries and avoiding double payment of taxes (that is, in the country of the exporter and in the country of the importer) so that there is only one tax to collect or that said tax be collected jointly, for both countries. Each article of these agreements is applicable for different types of export, so, as an exporter, it is important to know their details.

Requirements

Hold an active RUC.

The supplier company must be incorporated in Peru.

Must hold a Certificate of Residence issued by Sunat, which is valid for 4 months.

Thus, if a Peruvian company exports services to any of the countries with which Peru has signed a DTA, the withholding of income tax will be made only in Peru; being the only exception the one specified by the DTA signed with the ACN in which it is indicated that the retention will be made in the country of the service importer (Bolivia, Colombia and Ecuador).

To date, Peru has signed the following DTAs: