Sunat: more than 200,000 online businesses must advertise their RUC

Around 200,000 natural persons and content creators who offer goods and services will be formalized after a measure by Sunat that obliges them to publicize the RUC and the company name, according to the Legislative Decree 1524. The Sunat specialist Óscar Osorio spoke with La República to clarify all the doubts that this measure brought into effect on July 1 in a white march.

1. Who is required?

All taxpayers, natural or legal persons, who offer any good or service through any digital platform or social network —which includes WhatsApp, email, TikTok— are required to post their RUC and company name in a visible place. Those who do not have a RUC, the Sunat will automatically register them in the general income regime, in which the annual tax is 29.5% on total income from January 2024, when the white march ends.

2. Where is the RUC and company name placed?

If we use Facebook as a reference, the Sunat specialist states that the data must go in each publication that is made visible to users. “It can go in the copy (text) or in the photo (or video)”. He adds that this option was taken because some platforms do not allow posting certain data due to privacy policies. In that sense, users would not have to worry if the policies of these companies change, because they will have both options to comply with the standard.

3. Does it also apply to physical businesses?

If your business has a physical location and also an online sales channel, then it is also subject to this rule. According to Osorio, the benefits are both for the users, because they will know who they are buying from, and for the bidders, since they will increase their sales by being more reliable. “If you are going to make a purchase online, you will see on the networks that there is a publication with RUC and company name, and you will see another where there is no such information. Which one are you going to buy? Obviously, to the one that does have it because it gives you security, since it is a formal business, ”says the specialist.

4. How do I process my RUC for the first time?

Enter the phrase “get RUC” in the search engine and click on the “Start procedure” button; then fill in the requested information. The Sunat will review the information and, if everything is in order, will issue your RUC number. The process can also be done in person. You must bring your ID, a copy of it and a water or electricity receipt to verify your address. In both cases it is completely free. Likewise, you can register in any of the four tax regimes: NRUS, RER, RMT and RG.

5. Is there a penalty for not complying?

Influencers, youtubers or those who sell online or social networks that do not comply with the measure could be sanctioned with a fine of 30% of 1 UIT, that is, S / 1,485, for the general regime and mype; 15% of the UIT (S/742), for natural persons without business or RER; and 0.2% of net income for those in the RUS, according to Giorgio Balza, principal associate at Cuatrecasas. In addition, in the field of unfair competition, Indecopi could sanction with a reprimand or up to 700 UIT (S/2 million 765,000). According to a recent provision of Sunat, the fines will be imposed from January 2024.

6. Does publishing my RUC expose me to theft?

One of the frequent doubts about publicizing this information is that any person could enter the RUC Consultation and access sensitive information and violate the security of the taxpayer. The specialist of this entity points out that it is “completely false”. “If you enter Sunat’s RUC Consultation and enter your RUC number, you will verify that you are only going to see if it is active or not. Information such as address, email and telephone does not appear when you are a natural person. When you are a legal person, only the address appears, ”said Osorio.