Principal Contribuyente Sunat Apr 2026

A is a taxpayer specifically designated by the National Superintendency of Customs and Tax Administration ( SUNAT ) due to their significant impact on national tax revenue. Collectively, these taxpayers represent approximately 70% of Peru's total tax collection , making them the cornerstone of the country's fiscal stability. 2. Classification and Selection Criteria

The total amount of taxes paid or withheld. principal contribuyente sunat

Managed by the Intendencia de Principales Contribuyentes Nacionales , these are the largest entities in the country. Regional PRICOs: Managed by regional tax offices. Zonal PRICOs: Managed by local zonal offices. Selection Criteria are typically based on: Annual Income: Generally exceeding 300 Tax Units (UIT). A is a taxpayer specifically designated by the

Designation as a PRICO imposes stricter compliance requirements compared to standard taxpayers: Classification and Selection Criteria The total amount of

As of 2025, PRICOs with annual incomes over 300 UIT must use an Operador de Servicios Electrónicos (OSE) to validate their electronic invoices.

Mandatory use of electronic sales and purchase ledgers (Libros Electrónicos).