Overview
- Businesses not covered by Law No. 31940 must file between March 26 and April 13, 2026, according to the last digit of their RUC.
- Individuals and MSEs under Law No. 31940 have deadlines from May 27 to June 10, 2026, also sequenced by RUC digit.
- Virtual Form No. 710 (Simplified and Complete) goes live on January 2, 2026, while Virtual Form No. 709 for individuals opens on March 31, 2026.
- SUNAT will provide reference data for validation starting February 16, 2026 for businesses and March 31, 2026 for individuals.
- Obligations cover individuals with eligible fourth/fifth-category income situations or balances and businesses with third-category results or ITF-triggering operations over the 15% threshold.