Overview
- Sunat now allows inspectors to check transactions on websites and social media under Decree 058-2026-EF, including undercover test buys to see if sellers issue electronic receipts.
- Leaders at the agency are drafting rules to treat payment slips from digital wallets as valid electronic receipts to help small sellers report sales with simpler records.
- The wallet plan will go to the Economy and Finance Ministry for approval, with Sunat coordinating with banks and wallet providers and aiming to firm up the framework in the second half of 2026.
- Officials are reviewing the Importa Fácil scheme that waives taxes on imports under US$200 after finding repeated low-value shipments for resale, with annual uses rising from about 18 million to more than 60 million.
- A pilot for a cooperative compliance program with companies is slated for November 2026 and the rollout of the taxpayer compliance profile has been pushed to the second half of 2027 to refine its criteria.