On 6 October 2026, Peru’s National Superintendency of Customs and Tax Administration (SUNAT) officially launched the Electronic Claims File (Expediente Electrónico de Reclamación – EER), a new digital platform allowing taxpayers to file claims appeals virtually through the SUNAT Operaciones en Línea (SOL) portal. This measure aims to modernize tax dispute resolution, reduce paper-based processing, and accelerate administrative responses. The EER applies to challenges against administrative acts issued by SUNAT, providing a fully digital workflow from submission to notification.
Key Takeaways
- Fully Digital Claims Process: Taxpayers can now submit reclamation appeals entirely online via the SOL portal, eliminating the need for physical paperwork and in-person visits to SUNAT offices.
- Streamlined Administrative Review: The electronic file integrates with SUNAT’s internal systems, enabling faster case assignment, tracking, and resolution, with automated notifications at each procedural stage.
- Legal Validity and Accessibility: The EER has the same legal standing as traditional paper filings, and the platform is accessible 24/7, improving access to justice for taxpayers across Peru.
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