Sunat requires RUC for advertising on social networks
Posted: Wed Jan 29, 2025 10:13 am
Are you aware of the new SUNAT tax provisions that will come into effect on July 1, 2023?
Sunat requires RUC for advertising on social networks and, from this date, it will be mandatory to have the RUC for all people and companies that offer goods or services through social networks or digital platforms. This includes entrepreneurs, content creators, influencers and YouTubers who promote products or services of companies on Instagram, Facebook and other digital platforms.
Legislative Decree No. 1524, which modifies the Single Taxpayers Registry Law, establishes that providers of goods or services have until June 30 to register and mention their RUC along with their name, denomination or corporate name in all publications and documents used in their commercial offers or services. It is important to note that failure to comply with this obligation will be considered an infraction and could result in a fine ranging from 30% to 100% of the Taxable Unit (UIT).
In addition, SUNAT has the power to include your business, good or service in the General Income Tax Regime (IR), which has a rate of 29.5%, higher than other special mechanisms. If you have not yet cyprus number dataset your business, we recommend that you complete the process as soon as possible and choose an appropriate tax regime according to your income and the activity of your business or company.
The available regimes are:
New Simplified Unique Regime – NRUS: If you start a small business, such as selling food, clothing, items and other activities aimed at the public, where you will only issue sales receipts.
Special Income Regime – RER: If your clients are companies and you need to issue invoices and keep simple accounting.
MYPE Tax Regime – RMT: Aimed at micro and small businesses that generate third-category income and whose net income does not exceed 1,700 UIT per year.
General Income Regime: Aimed at medium and large companies that generate third-category income. There are no limitations regarding the amount of income or the type of activities.
This article aims to provide you with general guidance so that you have a basis when requesting specialized advice from SUNAT. Don't wait any longer to formalize, it is an excellent opportunity to grow your company through digital marketing .
Update 01/07/2023
Due to the lack of precision from SUNAT regarding compliance with Legislative Decree 1524, several questions and uncertainty have arisen about the content of this regulation. Therefore, we highlight the positive fact that through Resolution of the National Deputy Superintendence of Internal Revenue No. 000020-2023-SUNAT/700000, a moratorium on Legislative Decree 1524 is established, so that until December 31 of this year, those who do not place the RUC in their digital advertising publications will not be sanctioned.
We will be on the lookout for any updates to this rule to keep you informed as it concerns the digital advertising ecosystem.
Sunat requires RUC for advertising on social networks and, from this date, it will be mandatory to have the RUC for all people and companies that offer goods or services through social networks or digital platforms. This includes entrepreneurs, content creators, influencers and YouTubers who promote products or services of companies on Instagram, Facebook and other digital platforms.
Legislative Decree No. 1524, which modifies the Single Taxpayers Registry Law, establishes that providers of goods or services have until June 30 to register and mention their RUC along with their name, denomination or corporate name in all publications and documents used in their commercial offers or services. It is important to note that failure to comply with this obligation will be considered an infraction and could result in a fine ranging from 30% to 100% of the Taxable Unit (UIT).
In addition, SUNAT has the power to include your business, good or service in the General Income Tax Regime (IR), which has a rate of 29.5%, higher than other special mechanisms. If you have not yet cyprus number dataset your business, we recommend that you complete the process as soon as possible and choose an appropriate tax regime according to your income and the activity of your business or company.
The available regimes are:
New Simplified Unique Regime – NRUS: If you start a small business, such as selling food, clothing, items and other activities aimed at the public, where you will only issue sales receipts.
Special Income Regime – RER: If your clients are companies and you need to issue invoices and keep simple accounting.
MYPE Tax Regime – RMT: Aimed at micro and small businesses that generate third-category income and whose net income does not exceed 1,700 UIT per year.
General Income Regime: Aimed at medium and large companies that generate third-category income. There are no limitations regarding the amount of income or the type of activities.
This article aims to provide you with general guidance so that you have a basis when requesting specialized advice from SUNAT. Don't wait any longer to formalize, it is an excellent opportunity to grow your company through digital marketing .
Update 01/07/2023
Due to the lack of precision from SUNAT regarding compliance with Legislative Decree 1524, several questions and uncertainty have arisen about the content of this regulation. Therefore, we highlight the positive fact that through Resolution of the National Deputy Superintendence of Internal Revenue No. 000020-2023-SUNAT/700000, a moratorium on Legislative Decree 1524 is established, so that until December 31 of this year, those who do not place the RUC in their digital advertising publications will not be sanctioned.
We will be on the lookout for any updates to this rule to keep you informed as it concerns the digital advertising ecosystem.