Sunat: Principal Contribuyente

Mandatory use of electronic sales and purchase ledgers (Libros Electrónicos).

Designation as a PRICO imposes stricter compliance requirements compared to standard taxpayers: principal contribuyente sunat

As of 2025, PRICOs with annual incomes over 300 UIT must use an Operador de Servicios Electrónicos (OSE) to validate their electronic invoices. Mandatory use of electronic sales and purchase ledgers

A is a taxpayer specifically designated by the National Superintendency of Customs and Tax Administration ( SUNAT ) due to their significant impact on national tax revenue. Collectively, these taxpayers represent approximately 70% of Peru's total tax collection , making them the cornerstone of the country's fiscal stability. 2. Classification and Selection Criteria principal contribuyente sunat