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December 7, 2022

Peruvian Tax Authority introduces rules for online payment of taxes by nonresidents

  • The Peruvian Tax Authority has established rules allowing nonresident taxpayers to perform online payment of Peruvian Income Tax.

On 27 November 2022, Peru's Government enacted Peruvian Tax Authority's Resolution No. 251-2022 (TR 251-2022) for introducing rules for online payment of the Peruvian Income Tax by nonresident taxpayers.


Before the issuance of TR 251-2022, nonresident taxpayers were not allowed to perform the payment of Peruvian Income Tax payment online. The corresponding taxes could only be paid through pre-printed Form 1073.

Tax Resolution 251-2022

TR 251-2022 establishes an online tax payment method for nonresident taxpayers obtaining Peruvian source income derived from:

  • Transactions between nonresidents or operations by a nonresident that are not subject to withholding, and a direct payment by the nonresident should be made to the Peruvian Tax Authority.
  • Transactions subject to withholding in Peru that have not been withheld (e.g., Peruvian payer failing to perform the withholding).

The payment of the tax obligation must be made according to the following procedure:

  • The payment of the tax must be made via the Peruvian Tax Authority's online platform.
  • The tax amount must be paid by a credit or debit card through a single transaction.

Once the payment has been accepted by the Peruvian Tax Authority, Virtual Form 1673 is issued as a proof of the tax payment.

TR 251-2022 is effective on 1 December 2022. In addition, pre-printed Form 1073 will no longer be available from 1 January 2023.


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

Ernst & Young Asesores S.C.R.L, Lima

Ernst & Young LLP (United States), Latin American Business Center, New York

Ernst & Young LLP (United Kingdom), Latin American Business Center, London

Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific