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Sunat Approves Virtual Raffle to Spur Electronic Receipts

The agency says the prize program is designed to prompt consumers to request receipts and thereby widen the tax base by increasing formal record‑keeping.

Overview

  • Sunat published the rules for a two‑edition Sorteo Virtual de Comprobantes de Pago that awards 208 prizes per group with a top prize of S/100,000 and S/800,000 allocated per edition for Lima and the provinces.
  • The resolution sets participation and registration rules, lets users sign up in a web module, and limits entry to three comprobantes per issuer RUC per date with the first valid issuance window running from July 1 to September 30, 2026 and registrations open until October 2, 2026.
  • Sunat clarified that recognizing payment records from e‑wallets such as Yape and Plin as valid comprobantes is intended to simplify compliance rather than to be a new revenue‑raising auditing tool.
  • The agency reported strong May 2026 collections (S/16,048 million, +17.7% year‑on‑year) and said it is scaling data analytics and artificial intelligence to detect informal operators and ‘ghost’ companies, reporting 110 SSCO attributions to date and projecting 2,500 more by year‑end.
  • The raffle is part of a broader push to bring informal commerce into the tax system by combining behavioral incentives, digital tools and targeted enforcement, a move that could raise receipt issuance among small merchants but also heighten scrutiny for some microbusinesses.