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Home - Micro and small business tax regime

Micro and small business tax regime

The main objective of this tax regime is to simplify and facilitate the taxation of MSEs, as well as to promote their formalization in the market.

Although the qualification of micro-business or small company will depend on the level of annual sales of each company, this does not represent an obstacle for a micro or small company to qualify for any of the tax regimes established in Peru, either in the New Simplified Single Regime (NRUS), the Special Income Regime (RER), the MSE Tax Regime (RMT) or the General Regime (REG), which have been previously developed, provided that they comply with the conditions for these.

Among the tax benefits granted to the MSEs, it has been established that during the first three years of microenterprise registration in the Registry of Micro and Small Enterprises – REMYPE – administered by SUNAT (a tax and customs enforcement organization), MSEs will not be susceptible to sanctions for not complying with the declarations that contain the determination of the tax debt and for remitting goods with documents that are not considered by SUNAT as proof of physical or electronic payment.

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