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Corporate criminal liability and compliance programs in Peru: Ley 30424, the prevention model, SMV technical reports and fines up to six times the benefit

Last verified: 2026-10-28 · Status: Stable

Under Ley Nº 30424, as amended in 2023, companies, including foreign ones operating in Peru, answer in the criminal process for bribery, procurement collusion, influence peddling, money laundering, terrorist financing, tax and customs crimes, parallel accounting and crimes against archaeological heritage committed for their benefit. Penalties include fines of two to six times the benefit or 10 to 10,000 UIT (S/ 55,000 to S/ 55 million), suspension, bans on contracting with the State, closure and dissolution; a buyer in a merger can inherit the fine unless it ran proper due diligence. A prevention model in place before the crime exempts the company, unless top management committed it. Prosecutors need a technical report from the securities regulator (SMV) on the model before charging a company that relies on one.

USD figures use S/ 3.452 per US dollar, the banking system selling rate published by the Superintendencia de Banca, Seguros y AFP for 27 October 2026, from the Banco Central de Reserva del Perú statistics series PD04640PD. UIT based amounts use the 2026 UIT of S/ 5,500 set by Decreto Supremo Nº 301-2025-EF, as listed in the SUNAT UIT table. Fines expressed in UIT are paid at the UIT in force on the payment date. Conversions are for orientation only.

Key facts

Companies liable in the criminal process for bribery, money laundering, tax and customs crimes	Yes Ley Nº 30424 art. 1 and 3 (Ley Nº 31740), as of 2026-10-28 · in force
Corporate fine when the benefit cannot be measured, maximum	10,000 UITLey Nº 30424 art. 7, as of 2026-10-28 · in force
Corporate fine, maximum multiple of the benefit	6 timesLey Nº 30424 art. 7, as of 2026-10-28 · in force
Prevention model exempts the company (not for crimes by controlling managers)	Yes Ley Nº 30424 art. 12, as of 2026-10-28 · in force
SMV technical report on the prevention model	90 daysLey Nº 30424 art. 18, as of 2026-10-28 · in force
Absorbing company not liable if it did adequate pre deal due diligence	Yes Ley Nº 30424 art. 2, as of 2026-10-28 · in force

The rule

1. Legal persons, Peruvian or foreign, are liable in the criminal process for the crimes in Código Penal art. 199 (parallel accounting), 226 and 228 (archaeological and cultural heritage), 384, 397, 397-A, 398 and 400; money laundering crimes in art. 1 to 6 of Decreto Legislativo Nº 1106; customs crimes in Ley Nº 28008; tax crimes in Decreto Legislativo Nº 813; and terrorism financing offences in Decreto Ley Nº 25475. Covered entities include private law entities, associations, foundations, NGOs, unregistered committees, irregular companies, autonomous estates, State companies and mixed companies. Foreign legal persons are covered when they act in Peru, directly or indirectly, through any corporate, contractual or business form. Renaming, reorganisation, merger, split, dissolution or liquidation does not avoid liability.
Cost to do it: No fee; the cost is the prevention model and its operation.
Example: A US company bidding for Peruvian public works through a consortium is covered if a consortium employee bribes an official for its benefit. / Foreign parents should treat their Peruvian operations as within scope even without a local subsidiary.Ley Nº 30424, Ley que regula la responsabilidad administrativa de las personas jurídicas en el proceso penal (El Peruano, 21 April 2016), as amended by Ley Nº 31740 (El Peruano, 13 May 2023), Art. 1 and art. 2, 2023-05-13 official text · verified 2026-10-28

2. A company is liable when the crime is committed in its name or on its behalf and for its direct or indirect benefit by its partners, directors, de facto or de jure managers, legal representatives or attorneys in fact, or those of its subsidiaries; by people under their authority acting on their orders; or by such people when the crime was possible because those in charge failed in their supervision duties. A parent is liable for crimes by its subsidiaries' people acting on its orders, authorisation or consent. There is no liability when the individual acted only for their own or a third party's benefit. In a merger or split, the absorbing company can only be fined, based on the transferred assets, and is not liable at all if it carried out adequate due diligence before the deal, unless the reorganisation was used to evade liability.
Cost to do it: Pre acquisition compliance due diligence is the cost of the merger safe harbour.
Example: A buyer that absorbs a Peruvian contractor after reviewing its public contracts, payments to intermediaries and investigations can rely on the due diligence exemption for the target's past bribery. / Without that review, the buyer can be fined on the basis of the assets it absorbed.Ley Nº 30424 as amended by Ley Nº 31740, Art. 2 (fourth paragraph) and art. 3, 2023-05-13 official text · verified 2026-10-28

3. The judge, at the prosecutor's request, can impose: a fine; suspension of activities for six months to two years; a temporary (one to five years) or permanent ban on the activities in which the crime was committed; a permanent ban on contracting with the State; cancellation of licences, concessions and permits; temporary (one to five years) or permanent closure of premises; and dissolution. When the benefit can be measured the fine is two to six times the benefit obtained or expected; otherwise 10 to 10,000 UIT. The fine is payable within 10 business days of the final judgment, or in instalments over up to 36 months if paying at once would endanger the company's continuity or jobs. For political parties, only some measures apply since 2024.
Cost to do it: Fines from S/ 55,000 to S/ 55,000,000 when the benefit cannot be measured.
Example: If a bribe secured a contract with an expected profit of S/ 5 million, the fine ranges from S/ 10 million to S/ 30 million. / About US$2.90 million to US$8.69 million; the permanent ban on contracting with the State can matter more than the fine.Ley Nº 30424 art. 5 and 7 as amended by Ley Nº 31740; art. 5 as amended by Ley Nº 32054 (El Peruano, 10 June 2024), Art. 5 and art. 7, 2024-06-10 official text · verified 2026-10-28

4. A company is exempt if, before the crime, it adopted and implemented a prevention model suited to its nature, risks, needs and characteristics, with adequate monitoring and control measures to prevent the listed crimes or significantly reduce their risk. The exemption does not apply when the crime is committed by partners, directors, managers, legal representatives or attorneys in fact with control over the company; then the judge can only impose a fine, reduced by up to 90 percent. Mitigating factors include decisive cooperation before the intermediate stage, preventing harm, repairing it, adopting a model after the crime and before trial, and partially proving the model's elements. The model must be based on a risk profile and include at least a prevention officer appointed by the top management body and acting autonomously (management itself can take this role in micro, small and medium companies), risk mitigation actions, reporting procedures, periodic training and dissemination, and continuous evaluation and monitoring.
Cost to do it: Building a model typically means a risk assessment, policies, a whistleblowing channel, training and audits; the law sets no fee.
Example: A Lima construction company appoints its compliance manager as prevention officer by board resolution, maps public procurement and customs risks, opens an anonymous reporting line and trains staff yearly. / Foreign groups can adapt their global program, but it must address Peruvian risks and the listed Peruvian crimes.Ley Nº 30424 art. 12 and 17 as amended by Ley Nº 31740; Reglamento de la Ley Nº 30424, Decreto Supremo Nº 002-2019-JUS, as amended by Decreto Supremo Nº 002-2025-JUS, Art. 12 and art. 17 of the law, 2023-05-13 official text · verified 2026-10-28

5. If a company under investigation claims to have a prevention model, the prosecutor must obtain a technical report from the Superintendencia del Mercado de Valores (SMV) on its implementation and operation before formalising the investigation. The report is an institutional expert opinion assessed with the rest of the evidence. The SMV issues it within 90 days of receiving the request, extendable for an equal period in complex cases, and can require documents, visit the company and interview staff and third parties; if the company does not cooperate, the SMV reports that it could not conclude. Information provided is confidential. The SMV publishes monthly summaries of its answers to prosecutors' requests.
Cost to do it: No fee to the company; the cost is document production and interviews during the SMV review.
Example: A company investigated for procurement collusion that claims a model should expect the SMV to request its risk matrix, training records, reporting channel logs and officer reports. / The SMV's May 2025 summary shows a request on a public limited company investigated for aggravated collusion, admitted after the prosecutor met the art. 18 conditions.Ley Nº 30424 art. 18 to 21 as amended and added by Ley Nº 31740; SMV summary of technical report requests, May 2025, Art. 18, art. 19, art. 20 and art. 21, 2023-05-13 official text · verified 2026-10-28

Measure	Range	Source
Fine, benefit known	2 to 6 times the benefit	Art. 7.1
Fine, benefit unknown	10 to 10,000 UIT (S/ 55,000 to S/ 55,000,000)	Art. 7.2
Suspension of activities	6 months to 2 years	Art. 5 b) 1
Ban on the activity	1 to 5 years or permanent	Art. 5 b) 2
Ban on contracting with the State	Permanent	Art. 5 b) 3
Closure of premises	1 to 5 years or permanent	Art. 5 d)
Dissolution	Available	Art. 5 e)

Measures against companies under Ley Nº 30424 as amended by Ley Nº 31740.

Minimum element of the prevention model	Source
Prevention officer appointed by the top management body, with autonomy	Art. 17.2.1
Risk mitigation actions	Art. 17.2.2
Reporting (whistleblowing) procedures	Art. 17.2.3
Periodic dissemination and training	Art. 17.2.4
Continuous evaluation and monitoring	Art. 17.2.5

Minimum elements under Ley Nº 30424 art. 17.2.

Worked example

A mid sized supplier of medical equipment sells to public hospitals. A sales agent pays an official to tailor tender specifications. If the company had a documented model with risk assessment, agent due diligence, a hotline and training before the bribe, and the agent was not a controlling manager, it can be exempt; the prosecutor must first get the SMV's report. Without a model, and with no measurable benefit, the fine can reach 10,000 UIT (S/ 55,000,000, about US$15.93 million), plus a permanent ban on State contracts.

Step by step

Run a risk assessment covering every crime listed in art. 1, including tax and customs crimes.
Have the board appoint an autonomous prevention officer and approve the model.
Implement controls: third party due diligence, gifts and hospitality rules, payment controls, procurement and customs controls.
Open a confidential reporting channel and document investigations.
Train staff periodically and keep records ready for an SMV review.
In acquisitions, run and document compliance due diligence before a merger or absorption.

Common traps

The exemption fails if a controlling manager commits the crime; then only a fine reduction of up to 90 percent is available.
A model adopted after the crime only mitigates.
Tax and customs crimes are covered, not just bribery.
Parents can be liable for subsidiaries' crimes committed on their orders or with their consent.

Sources

← Bribery and corruption offences in Peru: public and foreign bribery, influence peddling, collusion in procurement and private sector corruptionAnti money laundering in Peru: who must report to the UIF, compliance officer, customer due diligence, US$10,000 transaction register, 24 hour suspicious reports and laundering crimes →

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