Designation as a PRICO imposes stricter compliance requirements compared to standard taxpayers:
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:
Significance of operations and formal employment generation. 3. Key Legal Obligations
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).
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 (Libros Electrónicos).
