As is known, Legislative Decree No. 1532 regulated the procedure for attributing the status of a subject without operational capacity (SSCO) and, among other matters, provided that SUNAT must publish on its website and in Peru’s Official Gazette El Peruano the list of SSCOs whose resolutions attributing such status have become final, as well as the list of sole proprietorship limited liability companies (EIRL), business collaboration agreements, and companies whose owners, contracting parties, or partners are SSCOs.

Likewise, the aforementioned decree set out various aspects to be established by SUNAT through a superintendency resolution, including: the deregistration of the series of physical payment vouchers and physical supporting documents of the subjects included in those publications; the electronic issuance of sales receipts and electronic debit and credit notes linked to transactions that such subjects may carry out; the manner in which the tax debtor may file a request for review of payment vouchers and supporting documents granted by an SSCO; and the manner in which EIRLs, business collaboration agreements, or companies included in the published list may request exclusion from such list and the lifting of restrictions

In line with this, this rule approves the provisions for implementing the effects of the publications made by SUNAT under Legislative Decree No. 1532, as well as for filing the above-mentioned review and exclusion requests, and it introduces various amendments to the payment voucher regulations.

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