Sunat: how and where to place the RUC if you sell through social networks?

With the measure that obliges natural persons and companies to enter the RUC and the company name in advertising through social networks, Sunat expects to formalize around 200,000 taxpayers, including entrepreneurs and influencers. In the midst of the various challenges to this rule —endorsed in the Legislative Decree 1524—, there are more doubts than certainties. The measure came into effect on July 1 as a white march, that is, without administrative sanctions translated into fines.

In this way, Sunat will provide a reasonable time until December 31, 2022 for all interested parties to find out about the procedure when registering their number. RUC in publications. Therefore, as a guide, we show you the steps to follow for proper compliance with this regulation.

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

Where is the RUC and company name placed?

According to the specialist Sunat Óscar Osorio in a previous communication with La República, if we use Facebook as a reference, the data must go in each publication that is made visible to users.

• In your post or facebook post, must include the RUC number and the company name.
• Another option is to place RUC and business name in the same photo or video.

“It can go in the copy (text) or in the photo (or video)”. This option was adopted because some digital platforms They do not allow you to place certain data, due to privacy policies. If these change, these two options will be available to comply with the standard.

How do I process my RUC for the first time?

• Enter the ‘get RUC’ search engine and click on start the process, and fill in the requested information.
• The Sunat will review the information and, if there are no problems, will issue your RUC number, which consists of 11 digits.
• The procedure can also be carried out in person, but you must bring your ID, a copy of it and a water or electricity receipt to verify your address.
• The procedure for both modalities is free. In addition, you can register in any of the four tax regimes: NRUS, RER, RMT and RG.

What tax regimes exist for businesses and companies?

With respect to those businesses and people who do not have a RUC, the Sunat is empowered to register them automatically; however, it will do so in the general regime, whose annual tax is 29.5% on total income. In addition, according to the entity, in this regime, you are forced to keep books and accounting records, which imply other additional expenses.

In all there are four tax regimes that have their own characteristics depending on their levels of income or purchases, activities and type of proof of payment that you should know.

• New Single Simplified Regime – NRUS: if you start a small business such as a winery, market stall, shoe store, bazaar or where you will only issue sales receipts. (Income: up to S/96,000 per year or S/8,000 per month).
• Special Income Regime – RER: if you have companies as clients and need to issue invoices and keep simple accounting. (Up to S/525,000 per year).
• MYPE Tax Regime – RMT: is directed at micro and small businesses that generate third-category income and whose net income do not exceed 1,700 UIT (S/8 million 415,000) in the year.
• General Income Regime: is directed to medium and large companies that generate third category income. It is not limited by amount of income or type of activities.