On 17 December 2025, Peru published Supreme Decree No. 303-2025-EF, introducing a major shift in the way the Peruvian Tax Authority (SUNAT) conducts tax audits. This regulation marks a decisive step toward the digitalization of tax enforcement, aligning Peru with global trends in real-time and remote tax control .
This is one of the first major tax regulations promoted under the new administration and reflects a clear policy decision: digital businesses must be supervised through digital means, regardless of whether they operate locally or from abroad.
Key Features of the New Regulation
1. Remote Tax Appearances (Comparecencia Remota)
SUNAT is now expressly authorized to conduct audit meetings and formal appearances through videoconference, eliminating geographic barriers and physical presence requirements.
Remote appearances are legally equivalent to in-person meetings and must comply with strict procedural and technical requirements, including identification of participants, camera usage, and formal documentation of each session.
2. Direct Access to Accounting and ERP Systems
One of the most significant changes is SUNAT’s ability to require direct access profiles to the taxpayer’s electronic accounting systems, including ERP platforms.
These profiles must allow SUNAT to:
- View accounting records for audited periods
- Generate and download reports
- Monitor access logs
At the same time, the regulation prohibits SUNAT from modifying, deleting, or concealing information, establishing a visualization-only principle — although operational and cybersecurity risks remain relevant .
Digitalization Without Dialogue: A Structural Challenge
While the regulation seeks efficiency and transparency, it has been enacted without a broader public or technical consultation process, in a context where:
- Many companies still face data quality issues
- ERP systems are not always configured to provide restricted access profiles
- Cybersecurity frameworks vary significantly across taxpayers
This creates a scenario in which compliance is mandatory, but technical readiness is uneven, particularly for companies with complex systems or multinational structures.
Impact on Digital and Foreign Companies
The regulation is especially relevant for:
- Digital service providers
- Technology-driven businesses
- Foreign companies operating remotely in Peru
In practice, digital presence increasingly implies tax visibility. SUNAT’s enforcement capacity is no longer limited by physical borders, reinforcing a global trend toward digital tax supervision.
ECOVIS Peru: Practical Recommendations
In this new environment, preparation is no longer optional.
We recommend companies to:
- Conduct an internal IT and tax audit to assess system readiness
- Evaluate whether ERP platforms can generate SUNAT-compliant access profiles
- Strengthen data governance and cybersecurity protocols
- Train accounting, legal, and IT teams on remote audit procedures
- Document internal controls to protect sensitive information
Early preparation can turn regulatory pressure into a private compliance advantage, reducing audit risks and operational disruption.
Final Thoughts
Digitalization of tax enforcement is not a temporary trend — it is a structural transformation. While the regulation raises legitimate concerns around data security and operational burden, it also reflects international standards of modern tax administration.
Companies that understand this shift and adapt proactively will be better positioned to operate safely and efficiently in Peru’s new digital tax era.
ECOVIS Perú – Tax & Legal Services
For further analysis or tailored assistance, please contact us (info@ecovis.com.pe).
