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
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).
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.
Designation as a PRICO imposes stricter compliance requirements compared to standard taxpayers: A is a taxpayer specifically designated by the
Requirement to issue digital documentation for the transport of goods (Guía de Remisión Electrónica).
Significance of operations and formal employment generation. 3. Key Legal Obligations Selection Criteria are typically based on: Annual Income:
SUNAT classifies PRICOs into three categories based on their administrative jurisdiction: