The NRUS (Nuevo Régimen Único Simplificado – New Simplified Sole Tax Regime) is a tax system created by the Peruvian government to facilitate the formalization of small enterprises and service providers. It exclusively targets low-income individuals and small-scale operations, allowing them to comply with their tax obligations by paying a fixed monthly installment, without the need to keep accounting books or file VAT returns.
This regime was established by Legislative Decree No. 937 and aims to promote financial inclusion, reduce informality, and facilitate access to the tax system. It is an ideal option for those starting a business and intending to grow it in an orderly manner, with the possibility of transitioning to more complex regimes as their income increases.
Who Applies for the NRUS?
The NRUS exclusively targets individuals who:
- Sell goods or provide services directly to the end consumer.
- May issue only sales receipts, not invoices.
- Have a 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 the SUNAT (Superintendencia Nacional de Aduanas y Administración Tributaria – National Superintendency of Customs and Tax Administration), for example, bars, nightclubs, and clinics, among others.
This provision excludes individuals or legal entities that operate more structured businesses and are required to issue invoices.
NRUS Categories and Their Monthly Installments
The regime establishes two categories:
| Category | Monthly income or purchases | Monthly installment |
| 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 separately. 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 performed activity. Failure to pay is considered a default, and valid payment receipts cannot be issued.
NRUS Advantages and Limitations
The NRUS provides various benefits tailored for small enterprises and new entrepreneurs. 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.
Conversely, it also has significant limitations. Taxpayers under the NRUS 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 growing or expanding. 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 taxpayers exceed S/8,000 per month in income or purchases for more than three consecutive months, or if they perform unauthorized activities, they must leave the NRUS and migrate to a more proper regime, such as the RER (Régimen Especial de Renta – Special Income Regime) or the RMT (Régimen MYPE Tributario – Tax SME Regime).
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 NRUS and move to a more appropriate regime, such as the RER or the RMT.
If a taxpayer does not transition, the SUNAT may apply penalties and reclassify the taxpayer ex officio.
Therefore, it is essential to monitor the business’s income and activities and, if in doubt, consult with an accountant or tax specialist.
Importance of Legal and Tax Support
While the NRUS is straightforward, improper management can result in legal and tax issues that may hinder your business growth. VAG Global offers a specialized Tax and Legal Advice team to support you at every stage of your business.
We assist in identifying tax optimization opportunities, ensuring regulatory compliance, and managing transitions to suitable regimes as your business evolves, hires staff, or plans new operations. Our professional support helps you avoid penalties and establish a strong foundation.
Source: Gob.pe