⬇ Download Supreme Decree No. 303-2025-EF (PDF, in Spanish)
SUNAT may summon you by videoconference for audits. Attendance is mandatory.
Supreme Decree No. 303-2025-EF modernizes tax audits in Peru. SUNAT now has the power to require appearances by videoconference and to request direct access to taxpayers' accounting systems, fundamentally changing how companies interact with it during an audit.
📢 Tax audits will be increasingly digital, technical and real-time. Proactive preparation is the new defense.
🖥️ Remote Appearances: The New Norm
Meetings with SUNAT are no longer in person by default. These are the three rules you need to know:
1. 📹 Virtual meetings are no longer optional
Meetings with SUNAT are held by videoconference for audits and inductive actions. Failing to attend has consequences.
2. 📩 You will be formally summoned with a connection link
The summons will state the platform to be used, and SUNAT may record the meeting. Treat these meetings as seriously as an in-person visit.
3. ⏰ Absence or technical failures are your responsibility
Failing to attend may result in infringements. You must ensure stable equipment and connectivity on the indicated date and time.
🔐 Access to the Accounting System: The Key Point
This is the most significant change in the decree. SUNAT can now ask for access credentials to your accounting system.
🗝️ SUNAT will ask for an access profile to your accounting system
It may request a username and password to log in remotely or on site to your accounting platforms and ERP.
⏳ Not granting access suspends the audit deadlines
This can extend the audit and increase the company's exposure by keeping the process open for longer.
✅ What Can and Can't SUNAT Do With That Access?
The law sets clear limits. The access profile SUNAT requests must respect the following permissions and restrictions:
✔️ What SUNAT CAN do
- View transactions for the audited period
- Generate and download accounting reports
- Log entries and exits to keep the process traceable
❌ What SUNAT CANNOT do
- Delete or modify accounting information
- Hide existing records
- Alter the integrity of the data
🛡️ How to Prepare Your Company
Given this new regulatory framework, at CBA we recommend taking action before you are audited:
1. Audit your accounting system
Verify that your ERP or accounting software can create restricted access profiles with read-only and report-generation permissions.
2. Define a virtual appearance protocol
Designate a person in charge, secure the technical equipment and establish an internal procedure for when a SUNAT summons arrives.
3. Have specialized advice
Having a tax advisor present during virtual sessions and during system access is your right and your best protection.
4. Review the integrity of your information
Correct inconsistencies before an audit. Once SUNAT has access, there is no going back.
📋 Conclusion: The Future of Tax Audits Is Now
Supreme Decree No. 303-2025-EF is not a future threat — it is already in force. Companies that invest in orderly accounting, adequate systems and tax advice will be in an incomparably better position to face a digital audit.
At Concha Bustamante & Auditores, we support our clients in preparing proactively for SUNAT: from reviewing systems to representation at appearances. Contact us to learn how we can protect your company.