Corporate Compliance Alert - May 2026
The status of Obligated Subjects before the Peruvian Financial Intelligence Unit (UIF-Peru) is extended to all financial leasing companies
On May 21, 2026, Supreme Decree No. 008-2026-JUS was published in the official gazette El Peruano.
With this regulation, the status of Obligated Subjects is extended to report to the Financial Intelligence Unit of Peru (UIF-Peru) to all companies engaged in financial leasing activities (leasing), even when they are not covered by the framework of the General Law of the Financial System of the SBS.
Financial leasing companies subject to the framework of the General Law of the Financial System supervised by the SBS were already considered Reporting Entities before the UIF-Peru and were therefore subject to the provisions of SBS Resolution No. 2660-2015.
With the recent enactment of Supreme Decree No. 008-2026-JUS, such status is now extended to other leasing companies that, despite not being subject to such framework, must register with the SBS Registry of Financial Leasing Companies in order to operate.
Accordingly, all leasing companies operating in Peru are now considered Reporting Entities before the UIF-Peru.
What does it mean to be incorporated as Reporting Entities?
Estas empresas deberán implementar un Sistema de Prevención de LA/FT (SPLAFT) basado en riesgos del cual se derivan, entre otras, las siguientes obligaciones:
- Appoint a Compliance Officer for AML/CFT matters.
- Report suspicious transactions (STRs) to UIF-Peru.
- Prepare and approve the Manual and Code of Conduct for the AML/CFT Prevention System.
- Apply due diligence measures in identifying clients, beneficial owners, directors, and employees.
- Keep records, train personnel, and respond to requests from UIF-Peru.