If you are an entrepreneur or want to start a small business such as a winery, market stall, shoe store, bazaar, restaurant, juice store, hairdresser or others and you will only issue a sales receipt, you can take advantage of the New Single Simplified Regime (NRUS). This order, issued by Sunat, requires that your income or purchases do not exceed the amount of S/8,000 per month or S/96,000 per year.
Likewise, it is important to emphasize that, when making purchases for your business, ask for the issuance of the invoice, unless you buy from other people who are also in the NRUS. On the other hand, in your business, you will not be able to issue invoices for sales or services. You also do not need to keep accounting books or are required to submit an annual statement and you only have to make a single monthly payment online or at banks.
What income categories are there?
To calculate your single monthly payment, you must consider your income or purchases for the month and place yourself in one of these categories:
- Category 1: Income or purchases up to S/5,000. The fee is S/20.
- Category 2: Income or purchases up to S/8,000. The fee is S/50.
What restrictions does the NRUS have?
The Sunat indicated that entrepreneurs must carry out activities in one place and only allowed in the New RUS. Likewise, fixed assets must not exceed the value of S/70,000, except if they are vehicles or properties.
Can I change regime if my business bills more?
Sunat noted that if your business grows and no longer meets the NRUS requirements, you can change regimes at any time. It is important that you make your payments according to the monthly expiration scheduleaccording to the last digit of the RUC.
Finally, if your business does not fit this NRUS, you can also find out here other tax regimes.
Source: Larepublica
Alia is a professional author and journalist, working at 247 news agency. She writes on various topics from economy news to general interest pieces, providing readers with relevant and informative content. With years of experience, she brings a unique perspective and in-depth analysis to her work.
