THE COVID-19 PANDEMIC ACCELERATED THE ADOPTION OF E-COMMERCE AMONG PERUVIAN SMALL AND MEDIUM ENTERPRISES (SMES), PROMPTING A SUDDEN SHIFT FROM TRADITIONAL PHYSICAL MARKETPLACES TO ONLINE SALES. BEFORE THE PANDEMIC, MANY BUSINESSES WERE BEGINNING TO ADOPT ICTS BUT ONLY 8.1 % WERE SELLING THEIR PRODUCTS AND SERVICES ONLINE. THE STUDY AIMS TO ANALYZE THE DETERMINANTS OF ONLINE SALES IN PERUVIAN SMES IN 2019, AND THE FACTORS THAT CONTRIBUTED TO THE RISE IN ONLINE SALES DURING THE FIRST YEAR OF THE COVID-19 PANDEMIC. THE PERUVIAN NATIONAL ENTERPRISE SURVEY 2019 WAS USED TO EVALUATE THE E-COMMERCE ADOPTION BEHAVIOR OF SMES DURING 2019 AND 2020. TO ANALYZE THE DETERMINANTS AND FACTORS, HECKMAN TWO STEP MODEL WAS EMPLOYED. THE FINDINGS REVEALED THAT DIGITAL READINESS WAS CRUCIAL FOR ADOPTING ONLINE SALES, BUT NOT SIGNIFICANT FOR SCALING SALES DURING THE PANDEMIC; THE RISE IN SALES DURING THE SOC...