Mandatory use of electronic sales and purchase ledgers (Libros Electrónicos).
As of 2025, PRICOs with annual incomes over 300 UIT must use an Operador de Servicios Electrónicos (OSE) to validate their electronic invoices. principal contribuyente sunat
The total amount of taxes paid or withheld. Mandatory use of electronic sales and purchase ledgers
Requirement to issue digital documentation for the transport of goods (Guía de Remisión Electrónica). Requirement to issue digital documentation for the transport
Managed by the Intendencia de Principales Contribuyentes Nacionales , these are the largest entities in the country. Regional PRICOs: Managed by regional tax offices. Zonal PRICOs: Managed by local zonal offices. Selection Criteria are typically based on: Annual Income: Generally exceeding 300 Tax Units (UIT).
The following is a structured academic overview of the "Principal Contribuyente" (PRICO) status within the Peruvian tax system administered by SUNAT. 1. Definition and Significance