Significance of operations and formal employment generation. 3. Key Legal Obligations
Designation as a PRICO imposes stricter compliance requirements compared to standard taxpayers: principal contribuyente sunat
The total amount of taxes paid or withheld. Significance of operations and formal employment generation
Mandatory use of electronic sales and purchase ledgers (Libros Electrónicos). principal contribuyente sunat
As of 2025, PRICOs with annual incomes over 300 UIT must use an Operador de Servicios Electrónicos (OSE) to validate their electronic invoices.
PRICOs must fulfill their obligations and handle administrative procedures at specific SUNAT service centers or through designated virtual channels. 4. Impact of Designation and Exclusion :: SUNAT ::