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Recent Type of Companies Regulated in Peru

Recent Type of Companies Regulated in Peru

20
Oct / 2022
Par: by RGB AVOCATS, Corporate, investment, tax and immigration lawyers in Peru

Over the recent years Peru has added two new types of companies to its roster: Simplified Closed Corporation - Sociedad Anonima Cerrada Simplificada (SACS) and Collective Benefit and Interest Company - Sociedad de Beneficio e Interés Colectivo (BIC). The former is a simplified version of a Closed Corporation (SAC), which reduces the costs and requisites for incorporation; whereas the latter (BIC) is a company whose economic activity is geared towards achieving environmental or social benefit goals. However, note that BIC is actually an additional category given to companies regulated by Peruvian law, e.g., SA, SAC, SRL. 

 

SACS is regulated by Legislative Decree N° 1409, Supreme Decree N° 312-2019-EF and it is not incorporated by means of a public deed, but rather by a simple online application through SUNARP’s website. Nevertheless, this type of company only allows natural persons to be shareholders and the shares must be paid in cash contributions or non-registerable movable goods.


BIC is regulated by Law N° 31072, Supreme Decree N° 004-2021-PRODUCE, Directive Nº DI-003-2021-SNR-DTR. BIC companies need to include in their corporate purpose, at the time of incorporation or by amendment of the by-laws, an activity which seeks positive material impact or to lessen negative impacts in society or the environment. In addition, BICs must undertake to implement transparency practices and draft a Management Report, once a year, detailing the specific activities they carry out. They can prioritize activities in favor of the UN Sustainable Development Goals. For more information see https://sociedadesbic.produce.gob.pe/ 

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