Peru: As of 1 July the RUC number must be entered when goods and/or services are offered, including online offers

20 Jun 2023    2 minute read

In brief

Legislative Decree 1524 states that as of 1 July, it will be mandatory to include the RUC number — together with the name or company name — in all documentation through which goods and services are offered.

This obligation covers offers made using digital e-commerce platforms, social networks, web pages, advertising emails and mobile applications, among others.

Contents

In depth

Obligation to include the RUC

Remember that, according to Legislative Decree 1524, as of July 1, it will be mandatory to include the RUC number - together with the name or company name - in all documentation through which goods and/or services are offered.

Such obligation includes those cases in which the offer is made using digital e-commerce platforms, social networks, web pages, advertising emails, mobile applications, among others.

Penalties for noncompliance

For noncompliance with this obligation, the following penalties will be applied:

  • 30 % of the UIT for individuals and entities that generate third-category income.
  • 15 % of the UIT for persons who generate fourth-category income or who are under the special regime of the IR.
  • Four times the maximum limit of each category of the monthly gross income of the New RUS for individuals subject to this regime.

Likewise, in the case of individuals obliged to request or verify the RUC number1 for the purposes of the procedures, acts or operations indicated by SUNAT, the following fines are applicable for failure to comply with this obligation:

  • 1 UIT for individuals and entities that generate third-category income.
  • 50 % of the UIT for persons who generate fourth-category income or who are under the special income tax regime.

There is no penalty

Individuals or companies that enter into contracts or perform operations with those who must comply with this obligation (other than those mentioned in the previous point), will not be penalized for noncompliance with the latter.

We trust that this information will be useful to you. Should you require legal advice on this issue for your company, please do not hesitate to contact us.

Click here to access the Spanish version.

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