More and more people generate income through social networks, whether by selling imported products, services, or consulting, among others. According to the National Institute of Statistics and Informatics (INEI), 4 out of 10 workers in Peru generate income independently.
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With the 2026 Annual Income Tax Return campaign for individuals ending on June 9, a common question arises among entrepreneurs and independent workers: should this income also be declared?
According to lawyer Dante Matos, senior Tax associate at Hernández & Cía, anyone who generates income, whether from rentals, independent work, or commercial activities, even if it is sales on social networks and even if they do not issue the corresponding payment receipt, must declare to Sunat to regularize their Income Tax and comply with their tax obligations.
“If a person sells products through social networks or provides services on their own, that income must also be declared to Sunat so that it is taxed with Income Tax and they can adopt the corresponding tax regime. Often it is thought that, by not issuing payment receipts or receiving payments by transfer or Yape, there is no tax obligation, but if there is a constant economic activity generating profits in the background, it is appropriate to declare that income to SUNAT and comply with the corresponding tax obligations,” explains Matos.
Identify the applicable regime
In the case of those who sell through social networks or work on their own, it is important to analyze the characteristics of the work they perform in order to identify under which regime they should pay taxes. If a person provides services individually, for example, under the ‘freelance’ format, they can be considered only as an independent worker subject to the progressive Income Tax rate ranging from 8% to 30%.
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However, when the work starts to grow, a premises is rented, staff is hired, or assets are acquired to operate, the activity can already be considered a business and be subject to the corporate rate of 29.5%. Therefore, it is advisable to review these matters with a tax advisor and/or with Sunat to determine which regime applies according to the level of operations and the structure of the activities or business.
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“The most common mistake is to think that if a receipt for fees or payment voucher is not issued, nothing will happen. However, the correct thing is to declare the income, even if the receipt was not issued at the time, to avoid SUNAT detecting undeclared income in the future and applying fines or sanctions. Nowadays, SUNAT already has tools that allow it to identify money movements and income received,” added the tax associate from Hernández & Cía.
For those who have never declared to Sunat, the specialist pointed out that it is still possible to regularize the situation without waiting for an audit. The first step is to obtain a RUC and submit the pending declarations, normally considering a period of up to six previous years to regularize. He also indicated that there are gradual mechanisms that allow reducing fines when the taxpayer voluntarily decides to regularize before Sunat initiates an audit or review.
“Formalizing and having a RUC should not be seen as a threat. On the contrary, it allows access to greater business opportunities, access to bank loans, working with large companies and the State, and avoiding tax contingencies in the future. Getting a RUC does not mean “losing money,” but properly organizing economic activities and operating with greater peace of mind,” concluded Matos.
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