Peru
AI Agent Legal Status: undefined · Autonomy: low
Legal Framework
Peru adopted a National AI Strategy (Ley 31814) promoting AI development and ethical use. The SBS (banking regulator) has issued fintech guidelines. No comprehensive AI agent or crypto-specific legislation enacted, though bills are under consideration. Data protection governed by Ley 29733.
Key Laws & Regulations
- ◆Ley 31814 - Promotion of AI for Economic Development (2023)
- ◆Ley 29733 - Personal Data Protection
- ◆SBS Resolución - Fintech and digital banking guidelines
- ◆Ley 27269 - Digital Signatures and Certificates
Business Formation
Sociedad Anónima Cerrada (SAC) is a common structure. Registration through SUNARP. Process can be bureaucratic with multiple steps required. Foreign entities must register and appoint a local representative. No AI entity recognition.
Tax Implications
Corporate income tax at 29.5%. VAT (IGV) at 18%. Digital services by non-residents subject to IGV. Crypto taxation not specifically regulated but treated as capital gains. Limited double taxation treaties.
Opportunities
Government AI strategy creating foundation for future regulation. Growing digital payments adoption. Mining and natural resources sector exploring AI applications. Youthful, tech-curious population.
Highlights
National AI Strategy enacted into law. Growing tech ecosystem in Lima. Government interested in digital transformation. Relatively stable macroeconomic policy.
Risks & Challenges
Political instability with frequent leadership changes. Bureaucratic business environment. Limited regulatory clarity on digital assets and AI. Informal economy dominance. Infrastructure gaps outside Lima.