Fake SUNAT Scams in Peru
Fraudsters impersonating SUNAT (Peru's tax authority) demand immediate payment via Yape or threaten businesses with account freezes and legal proceedings.
Part of: Fake Tax Office Scams
Last reviewed: 1 June 2026
SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria) impersonation fraud is one of the most common government-impersonation scams in Peru. Fraudsters call businesses and individuals claiming SUNAT has identified tax irregularities, threatening account freezes, penalty surcharges, or criminal referrals unless immediate payment is made.
Small business owners are particularly targeted because of genuine anxiety about tax compliance and SUNAT audits, which are a real feature of Peruvian business life. The fear of legal consequences makes victims more likely to comply without verifying.
How this scam works on Peru
A caller using formal tax terminology contacts a Peruvian business owner, citing their RUC number (Registro Único de Contribuyente) and claiming a debt or irregularity has been identified in their IGV (VAT) filings. Payment of S/. 1,000–20,000 via Yape or bank transfer to a 'SUNAT processing account' is demanded to suspend the investigation.
An email variant sends a SUNAT-branded PDF with a formal letterhead, citing specific legal articles and a QR code linking to a payment portal. The QR code directs funds to a personal Yape account rather than SUNAT's official collection accounts. Some variants tell individuals they have a tax refund and must pay a processing fee to receive it.
Business data for targeting comes from public RUC registry information on SUNAT's own public website, which lists registered businesses and their principals.
Common red flags
- Unsolicited call demanding immediate SUNAT payment via Yape or personal bank transfer
- PDF tax notice with QR code directing to a personal account
- SUNAT 'representative' calls from a mobile number rather than SUNAT's official 0-801-12-100 line
- Threat of immediate account freeze unless payment is made within hours
- Caller offers to 'settle' at a reduced rate if payment is immediate — not how SUNAT operates
- Tax refund offer requiring a processing fee to release
How to protect yourself
- Verify any SUNAT claim by logging into your SOL (SUNAT Operaciones en Línea) account at sunat.gob.pe
- Call SUNAT on 0-801-12-100 or 315-0730 from a different device to verify
- SUNAT collects debts through official Banco de la Nación payment channels — never Yape
- Consult a licensed accountant (contador) before making any unplanned tax payment
- Register your RUC email with SUNAT so all official communications go to a known address
- Report the scam call to SUNAT's anti-fraud team so the RUC is flagged
How to report it
- Report to SUNAT at sunat.gob.pe and via the 0-801-12-100 hotline
- File a complaint with DIDAT for fraud impersonating a government authority
- Report to INDECOPI if the contact involved a fraudulent commercial claim
Frequently asked questions
Does SUNAT accept Yape payments for tax debts?
No. SUNAT collects tax payments exclusively through Banco de la Nación, Banco de Crédito (BCP), and other authorised financial entities via official payment codes. Any demand for Yape payment claiming to be from SUNAT is fraudulent.