Government enacts law that eliminates the obligation to show RUC in digital advertising: this is what is known

On July 2, Law No. 32080 was promulgated in the official newspaper El Peruano, which modifies the regulations of the Single Taxpayers Registry (RUC) and the Tax Code. This law, approved by insistence in the Congresseliminates the need to include the RUC in the advertising of goods and services. This decision came after a legislative process that faced diverse opinions on the usefulness and impact of such an obligation on the part of the Executive.

The legislative initiative had been observed by the Government, but was ratified by Congress on June 14. This new regulation aims to simplify and reduce costs associated with digital advertising, arguing that the inclusion of the RUC does not contribute significantly to tax oversight or to the expansion of the tax base.

RUC in digital advertising: what is the rule approved by insistence about?

The promulgated rule modifies the Legislative Decree 943 and the Tax Code, eliminating the obligation to include the Unique Taxpayer Registry (RUC) in the advertising of goods and services. According to the CongressThe requirement to display the RUC in advertisements was not effective for Sunat’s oversight nor did it contribute to increasing the taxpayer base.

Instead, it was argued that this obligation generated additional costs for companies and affected the presentation of the brandsas it involved modifying their advertisements on all the platforms where they advertise. The law seeks to improve the advertising environment and avoid additional burdens for businesses, thus facilitating their promotional activities.

What did the law say before the norm was enacted by Congress?

In 2022, the Executive Branch issued the Legislative Decree No. 1524which stipulated that from July 2023 it would be mandatory to include the RUC number in all advertising issued for goods and services. This included digital e-commerce platforms, social networks, web pages, advertising emails and mobile applications. The RUC had to appear next to the name or company name of the advertised subject.

However, the measure was met with criticism from companies and entrepreneurs, who considered that the obligation would generate complications and additional costs. In response to these concerns, Sunat issued a resolution in June 2023, postponing the application of sanctions for non-compliance with this obligation until December 2023, providing a additional period for adaptation.

Despite this postponement, a bill was introduced in June 2023 to eliminate the obligation to include the RUC in advertising. This project was approved by the Plenary of Congress in December 2023 and, although initially observed by the Executivewas finally ratified in May 2024 by the Economic Commission of Congress.

What is digital advertising?

Digital advertising refers to the strategies and methods used to promote products and services through electronic and digital media. This type of advertising includes ads on social media, search engines, emails, mobile apps, and websites. Its main advantage lies in the ability to reach a wide audience quickly and efficiently, using data and algorithms to segment and personalize ads.

With the increasing digitalization of the economy, digital advertising has gained significant prominence, allowing companies to reach their audiences in a more effective and at a lower cost compared to traditional methods. The previous regulations that required the RUC to be included in these advertisements was seen as an obstacle that complicated and made the advertising process more expensive.