Peru Compliance Report

Regulatory Overview

Regulatory Status

Outright ban on crypto ownership, trading, or mining

Key Regulator(s)

Superintendency of Banking, Bank of Peru, Bank of France, Monetary Authority of Singapore

Primary Legislation

They typically operate under general commercial law, registering as a regular co, Similar to exchanges, they operate under general company law., Responsible for AML/CTF. The key legal framework is the AML law and its regulati, Law N° 30076 – Law for the Strengthening of the Fight against Money Laundering and Terrorist Financing, s overarching AML/CFT law. While it doesn, No direct URL for the law, but can be found on official government legal databas, Resolution SBS N° 789-2018 – Regulation for the Management of Money Laundering and Terrorist Financing Risks, Proyecto de Ley (Bill) N° 1084/2021-CR and subsequent proposals: There have been

Travel Rule

Not adopted

Tax Reporting

Peru's tax authority is the National Superintendency of Tax Administration (SUNAT), a Public Decentralized Institution created by Law 24829 and Legislative Decree 501, with autonomy in administration, economy, finance, budget, and technical operations QUIENES SOMOS.. SUNAT absorbed the National Customs Superintendency pursuant to Supreme Decree 061-2002-PCM, assuming all functions and attributions previously held by the customs institution QUIENES SOMOS.. SUNAT's transfer pricing regulations and reporting obligations apply to related-party transactions, but contain no crypto-specific rules 7. Regulations, Jurisprudence and Reports | International Taxation.. Peru has an international tax framework, including rules on non-domiciled income and OECD-aligned reporting standards (CRS) for financial accounts, which may capture certain crypto-related holdings 07. Qué información deberá ser reportada por las instituciones financieras | ORIENTACION.. The Peruvian Tax Code (Código Tributario) provides the general enforcement and procedural framework; it contains no virtual-asset-specific provisions (as per the text provided) CÓDIGO TRIBUTARIO.

Key Facts

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