From July 1, the RUC will be mandatory if you sell through social networks: what happens if Sunat detects that you are not complying?

As of July 1, all seller who offers a good or service through social networks must pay taxes and will be obliged to enter their RUC in all the documentation used in their offers. This is provided by Legislative Decree No. 1524 that modifies the Single Taxpayer Registry Law. In other words, providers have until June 30 to register, otherwise it will be considered an infraction.

This measure also includes influencers and youtubers that are dedicated to promoting company products or services through Instagram, Facebook, among other digital platforms. The regulation establishes the obligatory nature of registration for all subjects that carry out economically taxed activities.

What is the RUC?

He Single Taxpayer Registry (RUC) is the register that contains the identification data of the economic activities and the information of the registered persons or companies. This mandatory number is processed through the National Superintendence of Customs and Tax Administration (Sunat) and consists of 11 digits.

Measure approved by the Government aims to broaden the base of the taxpayers. Photo: Gerardo Marín/ The Republic

What are the tax obligations?

• Register in the RUC.
• Issue proof of payment for sales and services you make.
• Choose a tax regime, according to your activity.
• Declare taxes.

What happens if Sunat detects non-compliance?

If the seller does not register on their own, Sunat will be empowered, from July 1, 2023, to incorporate them into the General Income Tax Regime (IR), whose rate is 29.5%, which is higher than other regimes special regimes such as the New Single Simplified Regime (RUS), the Special Income Regime (RER) and the MYPE Tax Regime (RMT).

Facts such as not requesting or verifying the RUC number in the procedures established by the Tax Code or not consigning it in the documentation of commercial offers will be considered infractions of the Tax Code.

The expert lawyer in tax matters, Miguel Carrillo, told La República that This measure is a first step to attack informality. “People who sell online normally do not have a RUC and payments are not banked,” she said; howevercriticized Sunat’s lack of clarity regarding this tax change “when considering everyone within the third category income”.

“The service of advertising a brand in instagram or renting a website does not make me a company. Not every activity they carry out generates business income. Sunat’s report is not binding on all taxpayers. The income law has not established a special treatment for influencers, “she adds.

Asked about how Sunat would do to detect non-compliance with the regulations of thousands of taxpayers, the expert points out that the entity will do something simplistic: notify through inductive letters when the amount deposited does not match what has been taxed. “That would have to be done one by one if your income is personal or business,” he explains.

How many tax regimes are there?

If to date you have not yet formalized your venture, as a recommendation, you must take advantage of a tax regime according to the level of income you have and the activity of your business or company. The regimes are:

• New Single Simplified Regime – NRUS: If you start a small business, such as a winery, a market stall, a shoe store, a bazaar, among other activities aimed at the public, where you will only issue sales receipts.
• Special Income Regime – RER: if you have companies as clients and you need to issue invoices and keep simple accounting.
• MYPE Tax Regime – RMT: is aimed at micro and small businessesthat generate third-category income and whose net income do not exceed 1,700 UIT in the year.
• General Income Regime: is directed to medium and large companies that generate income of third category. It is not limited by amount of income or type of activities.