The New Simplified Single Regime (Nuevo RUS) is a tax system created by the Peruvian government to facilitate the formalization of small businesses and service providers. It is aimed exclusively at individuals with low incomes and small-scale operations, allowing them to comply with their tax obligations by paying a fixed monthly fee, without the need to keep accounting books or file VAT returns.
This regime was established by Legislative Decree No. 937 and seeks to promote financial inclusion, reduce informality, and facilitate entry into the tax system. It is an ideal option for those who are starting a business and want to grow in an orderly manner, with the possibility of migrating to more complex regimes as their income increases.
Who is eligible for the New RUS?
The New RUS is aimed exclusively at individuals who:
- Sell goods or provide services directly to the end consumer.
- Do not issue invoices, only sales receipts.
- Have monthly income of up to S/ 8,000.
- Do not have more than one commercial establishment.
- Do not import directly.
- Do not carry out certain activities excluded by SUNAT (for example, they cannot operate bars, nightclubs, clinics, among others).
This regime does not apply to legal entities or individuals with more structured businesses that require the issuance of invoices.
Categories of the New RUS and their monthly fees
The regime establishes two categories:
| Category | Monthly income or purchases | Monthly fee |
| Category 1 | Up to S/5,000 | S/20 |
| Category 2 | More than S/5,000 up to S/8,000 | S/50 |
Additional notes:
- Income and purchases are considered independently. If you exceed one of the two limits, you must place yourself in the higher category.
- Payment is made through Virtual Form No. 1611 on the SUNAT website, through bank agents, mobile applications, or in person at agencies.
- The installment is paid by the 20th day of the month following the activity carried out. Failure to pay is considered a default and valid payment receipts cannot be issued.
Advantages and limitations of the New RUS
The New Simplified Single Tax Regime (RUS) offers a series of benefits designed especially for small businesses and entrepreneurs who are just starting out. Among its main advantages are administrative simplicity—since it does not require bookkeeping—low and predictable tax costs, and exemption from the obligation to file monthly returns or submit the PDT. In addition, as it is an accessible regime, it promotes the formalization of businesses that previously operated informally.
However, it also has significant limitations. Taxpayers under the New RUS cannot issue invoices, which restricts their ability to sell to companies or access more demanding markets. It is also not possible to deduct expenses, generate tax credits, or offset taxes, which limits tax efficiency for those seeking to grow or expand. Therefore, while the regime is ideal in the early stages, it may fall short for developing businesses.
What happens if I exceed the limits?
If a taxpayer exceeds S/ 8,000 per month in income or purchases for more than three consecutive months, or if they carry out unauthorized activities, they must leave the New RUS and migrate to a more appropriate regime, such as the Special Income Regime (RER) or the MYPE Tax Regime (RMT).
What happens if you do not change regimes?
If a taxpayer exceeds the income or purchase limits, or engages in unauthorized activities, they must leave the New RUS and move to a more appropriate regime, such as the Special Regime (RER) or the MYPE Tax Regime (RMT).
If this transition is not made, SUNAT may apply penalties and reclassify the taxpayer ex officio.
Therefore, it is essential to constantly monitor the income and activities of the business and, if in doubt, consult with an accountant or tax specialist.
The importance of legal and tax support
Although the New RUS may seem like a simple regime, inadequate management can lead to legal and tax contingencies that affect the growth of your business. At VAG Global, we have a team specialized in Tax and Legal Advice, ready to accompany you at every stage of your business development.
We help you identify tax optimization opportunities, ensure regulatory compliance, and successfully manage the transition to more appropriate regimes as your business grows, hires staff, or plans new operations. Avoid penalties and build a solid foundation for your company with our professional support.
Source: https://www.gob.pe/6988-nuevo-regimen-unico-simplificado-nrus