Sunat: purchase and sales record will be electronic from January of next year

The National Superintendence of Customs and Tax Administration (Sunat) is focused on digitizing its processes to make them more accessible to taxpayers, mainly micro and small businesses (mypes), according to Luis Enrique Vera Castillosuperintendent of the institution.

In this sense, he informed that the collecting entity will promote the registration of electronic purchases and sales. “Since we already have the electronic receipt, we are going to propose to the taxpayer the record of purchases and the record of sales,” he mentioned during his participation in the XVI APEC SME Summit. He added that, with this new mechanism, taxpayers will not need an accountant to make the declaration.

Along the same lines, he commented that this provision in a first stage will include 154 taxpayers until October. This month, an extension will be made in such a way that by January 2024 all taxpayers register their purchases and sales electronically on a mandatory basis.

The official also announced that, from January 2024, the Sunat will propose the electronic declaration of the IGV. “The taxpayer is going to click and he is going to be presenting (his IGV statement),” he said.

On the other hand, Vera Castillo highlighted that Sunat promotes the Emprender Exportando program that accompanies enterprises during the export process until their first shipment. In this initiative, she works together with Promperú, Mincetur, Serpost and Indecopi.

Advances in electronic emissions

The Sunat superintendent also indicated that 10 million daily electronic payment vouchers are currently issued. “97% of the economy that we control is with proof of electronic payment,” he highlighted.

In addition, he pointed out that last year more than S/50,000 million were negotiated in Factory, which meant that more than 300,000 taxpayers used this mechanism.

Finally, he stressed that, since the issuance of the digital RUC was implemented, one million taxpayers have downloaded this document from their mobile phone.