Corporate Compliance in Peru
Keep your Peruvian S.A.C. in good standing with the Junta General Obligatoria Anual, corporate books, and SUNARP filings handled correctly, so a lapsed gerente general or an unlegalized book never quietly freezes the company.
Annual Meeting Deadline
March 31 (first 3 months)
Tax ID
RUC
Primary Registry
SUNARP
Corporate Compliance in Peru: What You Need to Know
A Peruvian S.A.C. must hold its Junta General Obligatoria Anual within the first 3 months of the year, reviewing management performance and the prior year's financial statements, deciding on profit distribution, and electing or ratifying directors. The Libro de Actas de Junta General and Libro de Matrícula de Acciones need legalization before use if kept physically, or maintenance through SUNARP's electronic registry system if kept digitally. Gerente general appointment, removal, or resignation must be recorded in minutes and registered at SUNARP, effective against third parties only from the date of registration, not the internal decision, while capital increases, bylaw amendments, and address changes carry a standard 7 business day qualification period. A separate SUNAT beneficiario final declaration, distinct from SUNARP's corporate registry and expanded in scope under Resolution 000168-2025/SUNAT, is also required. If the gerente general position becomes vacant, a new appointment and SUNARP registration need to happen promptly, since banking and SUNAT or SUNARP procedures otherwise become difficult or blocked.
Key Requirements
Junta General Obligatoria Anual held within the first 3 months of the year, reviewing management performance and the prior year's financial statements, deciding on profit distribution, and electing or ratifying directors
Libro de Actas de Junta General and Libro de Matrícula de Acciones, legalized before use if kept physically, or maintained through SUNARP's electronic registry system if kept digitally
Gerente general appointment, removal, or resignation recorded in minutes and registered at SUNARP, effective against third parties only from the date of registration, not the internal decision
Capital increases, bylaw amendments, and address changes registered at SUNARP, with a standard qualification period of 7 business days
A separate SUNAT beneficiario final declaration (Virtual Form 3800), distinct from SUNARP's corporate registry and expanded in scope under Resolution 000168-2025/SUNAT
Prompt appointment and SUNARP registration of a new gerente general if the position becomes vacant, since banking, contracts, and SUNAT or SUNARP procedures otherwise become difficult or blocked
Common Challenges
A sole shareholder still needs to document the annual resolution
Some foreign owners assume the JGOA is optional paperwork when there's only one shareholder. It's still legally required, even in a wholly-owned S.A.C., and skipping it undermines the corporate veil if a dispute or audit ever tests it.
A vacant or expired gerente general silently freezes the company
If the original expat representative leaves and the position isn't promptly filled and registered, or their immigration status lapses, banking and SUNAT or SUNARP transactions quietly stop working. This surfaces only when someone actually tries to use the account or file something, not immediately.
SUNAT's beneficial-owner filing and SUNARP's registry are two different things
Updating the shareholder register at SUNARP does not satisfy SUNAT's separate beneficiario final declaration, and vice versa. Treating either as covering the other is a common, avoidable gap between two genuinely distinct obligations.
How NavviPal Helps
Coordination of the Junta General Obligatoria Anual and its documentation, timed to the first-3-months deadline
Legalization and maintenance of the Libro de Actas and Libro de Matrícula de Acciones, physical or electronic
SUNARP registration of gerente general changes, capital increases, and bylaw amendments within their qualification periods
Beneficiario final declaration filed with SUNAT, tracked separately from SUNARP's corporate registry obligations
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