On 28 September 2026, Peru’s National Superintendency of Customs and Tax Administration (SUNAT) announced that more than 85,000 citizens have registered for the new virtual lottery incentivizing the request of electronic payment receipts (comprobantes de pago). The initiative, authorized under Resolution No. 000056-2026/SUNAT, aims to strengthen tax formalization by rewarding consumers who demand valid invoices at the point of sale. The lottery runs from 1 October to 31 December 2026, with weekly draws offering cash prizes up to S/100,000. Participants must be registered in the RUC (Unique Taxpayer Registry) and use the SUNAT mobile app to submit receipts. The program aligns with the government’s broader strategy to reduce the VAT gap and improve voluntary compliance, leveraging behavioral economics to shift cultural attitudes toward tax documentation.
Key Takeaways
- Mass Participation Signals Compliance Shift: The rapid enrollment of 85,000 taxpayers within weeks demonstrates strong public appetite for gamified compliance tools, potentially increasing the volume of reported transactions and expanding the tax base.
- Digital-First Enforcement: By requiring receipt submission via the SUNAT app, the administration enhances real-time data capture, enabling cross-referencing with vendor declarations and reducing opportunities for sales suppression.
- Fiscal Cost vs. Revenue Gain: While prize payouts represent a direct fiscal cost, SUNAT projects the induced compliance will generate incremental VAT and income tax collections far exceeding the prize pool, based on pilot programs in 2024–2025.
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