Does Your Company Receive Services from Affiliated Companies?

Having a signed contract and an issued invoice does not necessarily prove, on its own, that the service was actually provided.

Tax Ruling No. 07168-13-2026 once again highlights the importance of supporting documentation for intragroup services. For tax purposes, it is essential to have objective evidence that demonstrates what service was performed, how it was executed, who performed it, what the result was, and its connection to the business activity.

Therefore, in addition to the contract and payment receipts, it is advisable to keep organized reports, deliverables, minutes, agreements, communications, working documents, and any other evidence that demonstrates the effective execution of the service.

Good tax management is not just about keeping receipts: it's about building and maintaining the evidence that proves the reality of each transaction.

Is your company prepared to support its intragroup services in the event of a SUNAT audit?

At EGA we can help you identify risks and strengthen your tax support before an audit.