Mandatory use of electronic sales and purchase ledgers (Libros Electrónicos).
Requirement to issue digital documentation for the transport of goods (Guía de Remisión Electrónica). principal contribuyente sunat
SUNAT classifies PRICOs into three categories based on their administrative jurisdiction: Mandatory use of electronic sales and purchase ledgers
PRICOs must fulfill their obligations and handle administrative procedures at specific SUNAT service centers or through designated virtual channels. 4. Impact of Designation and Exclusion :: SUNAT :: 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.