This Legislative Decree amends Peru\u2019s Tax Criminal Law to update and strengthen the tax criminal framework in response to the digital transformation of payment vouchers (tax invoices) and emerging tax fraud schemes.<\/p>\n
Accordingly, the Decree updates the criminal offense provisions related to obtaining authorizations to issue payment vouchers (tax invoices), expressly incorporating electronic vouchers and supplementary documents, and strengthens the procedural prerequisites for initiating criminal prosecution in connection with certain tax offenses.<\/p>\n
Additionally, the Decree introduces a new criminal offense to penalize the forgery or tampering of deposit certificates under Peru\u2019s Tax Obligations Payment System (SPOT, by its Spanish acronym), as well as their use to improperly support the transport of goods, establishing enhanced custodial sentences for such conduct. In doing so, the regulation seeks to strengthen the State\u2019s ability to respond to tax evasion and fraud schemes linked to the misuse of SPOT and the irregular issuance of payment vouchers (tax invoices) in electronic environments.<\/p>\n
Effective Date: February 5, 2026<\/p>\n