Overview
- Sunat chief Marilú Llerena confirmed that income earned through streaming on platforms such as Kick is subject to Peru’s income tax.
- Kick is already registered and paying taxes, and the agency’s focus now moves to individual streamers who receive payouts.
- Authorities will identify noncompliant creators through information cross-checks during an induction phase that precedes stricter actions.
- Audits and coercive measures are expected to begin next year for those who do not regularize after the initial outreach.
- More than 100 digital platforms hold a Peruvian RUC and have generated about S/500 million in IGV, with Sunat projecting a doubling of digital take next year and targeting over S/11,000 million in large-debt collection this year alongside rising MAPE receipts.