As of 28 September 2026, the Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) announced that more than 85,000 citizens have registered for the new Virtual Payment Voucher Lottery (Sorteo Virtual de Comprobantes de Pago). This initiative, approved via SUNAT Resolution No. 1417324, aims to incentivize the issuance and request of electronic payment vouchers (comprobantes de pago electrónicos) by offering cash prizes of up to S/ 100,000. The lottery forms part of Peru’s broader digital tax transformation strategy, which seeks to reduce informality, expand the tax base, and improve voluntary compliance through gamification. The program runs throughout the fiscal year, with monthly draws open to any natural person who requests an electronic voucher for purchases of goods or services. Participants must register on the SUNAT portal and accept the terms and conditions. The first draw is scheduled for October 2026, with subsequent draws held monthly until September 2027. This measure aligns with the OECD’s recommendations on using behavioral insights to enhance tax morale and formalize economic transactions.
Key Takeaways
- Lottery Mechanics and Prize Structure: Each electronic voucher requested generates a virtual ticket for the monthly draw. Prizes range from S/ 500 to a grand prize of S/ 100,000, all exempt from income tax. Winners are selected via a certified random algorithm audited by the National Superintendency of State Control. The prize fund is sourced from a dedicated compliance promotion budget, not from general tax revenues.
- Impact on Formalization and Tax Culture: Early registration figures indicate strong public appetite for the incentive. SUNAT estimates that the lottery could generate an additional 2–3 million electronic vouchers per month, significantly increasing the traceability of B2C transactions. This data feeds directly into SUNAT’s risk engines, enabling more precise audit selection and reducing the VAT gap. The initiative also educates consumers on their right to demand a voucher, shifting social norms toward formal commerce.
- Digital Transformation of Tax Compliance: The lottery is integrated with SUNAT’s Sistemas de Emisión Electrónica (SEE) and the new Mobile App “SUNAT Operaciones”, allowing real-time validation of vouchers. Taxpayers can verify the authenticity of their tickets and track draw results. This digital infrastructure supports future expansions, such as linking lottery participation to the upcoming mandatory e-invoicing regime for all VAT-registered businesses by 2028.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement