The obligation to provide an email address and mobile phone number in the RUC is standardized for all parties required to register, and the validation of such data through SUNAT Virtual or SUNAT Online Operations is regulated.
Among other aspects, the regulation also establishes that, before generating the user code and/or SOL password, the registered contact details must be validated, and authorizes SUNAT to adopt security measures to ensure the proper identification of the user.
Effective date: July 1, 2026, and taxpayers registered before that date who have not provided both pieces of information must do so by August 31, 2026.
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