Principal Contribuyente Sunat -

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

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 Mandatory use of electronic sales and purchase ledgers

As of 2025, PRICOs with annual incomes over 300 UIT must use an Operador de Servicios Electrónicos (OSE) to validate their electronic invoices. Requirement to issue digital documentation for the transport

The total amount of taxes paid or withheld.

Requirement to issue digital documentation for the transport of goods (Guía de Remisión Electrónica).

SUNAT classifies PRICOs into three categories based on their administrative jurisdiction: