Overview
- Companies outside Law No. 31940 must file between 26 March and 13 April 2026, with deadlines staggered by the last RUC digit.
- Individuals and MYPEs covered by Law No. 31940 have filing dates from 27 May to 10 June 2026, also sequenced by RUC digit.
- Virtual Form 710 for third-category income and ITF, in simplified and complete versions, becomes available on 2 January 2026 via SUNAT’s portal.
- Virtual Form 709 for natural persons opens on 31 March 2026 on the SUNAT portal and Personas SUNAT app, with personalized reference data released from 16 February for businesses and from 31 March for individuals.
- SUNAT details who must declare, including taxpayers with fourth and/or fifth-category income, foreign-source income or carryforwards, and businesses with ITF-taxed operations where over 15% of obligations were paid without cash or payment means.