The National Superintendence of Customs and Tax Administration (SUNAT) postponed until June 2026 the mandatory use of the Integrated System of Electronic Records (SIRE), for a group of taxpayers whose obligation began in the period January 2026.
This measure seeks to facilitate the adaptation process to this digital tool.
Through Superintendency Resolution No. 000392 -2025/SUNAT, published at the end of last year, the obligation to use the SIRE was established for those taxpayers who, as of December 31, 2024, are required to keep the aforementioned records, as of:
- From the period January 2026 for Main Taxpayers with net income for taxable year 2024 that does not exceed 2,300 UIT.
- From the June 2026 period for those Main Taxpayers with net income for the taxable year 2024 greater than 2,300 UIT.
The Integrated System of Electronic Records (SIRE) is a 100% digital tool that uses electronic payment receipts as a basis and provides automatic proposals from the Electronic Sales and Income Registry (RVIE) and the Electronic Purchase Registry (RCE), which can be accepted, complemented or replaced, thus facilitating compliance with tax obligations.
