SUNAT Modernizes Airline Ticket Reporting: New Informative Tax Declaration Mandatory Starting August 2026

The Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) has published Resolution No. 000033-2026/SUNAT, introducing a new Informative Sworn Declaration for Air Transport Tickets.

This regulation replaces the PDT No. 3540 as the primary reporting mechanism and establishes a new automated system for submitting information, based on a structured digital format.

The change aims to modernize the tax reporting process for the aviation sector, improve tax control, and simplify information management for airlines.

What changes with Resolution No. 000033-2026/SUNAT?

The new resolution establishes that commercial aviation companies must submit a monthly informative declaration regarding the air transport tickets issued.

The main change is that this information must now be submitted using an automated digital XML format under the UBL 2.1 standard, which will enable:

• Structured electronic submission of information
• Greater traceability of operations
• Improved tax control by SUNAT
• Reduction of manual processes and operational workload

This new framework aims to optimize the exchange of information between companies in the sector and the tax administration.

When will this new declaration become mandatory?

The Informative Sworn Declaration for Air Transport Tickets will become mandatory starting August 1, 2026.

However, for tickets issued up to July 31, 2026, the PDT No. 3540 will continue to be used, including for:

• Replacement declarations
• Corrective declarations
• Corrections for previous reporting periods

This allows for a smooth transition between the current system and the new digital reporting model.

What is the deadline for submitting the declaration?

The declaration must be submitted no later than the seventh calendar day of the month following the issuance of the ticket.

It is important to consider that:

• One declaration must be submitted for each ticket issued
• The submission may be made on the same day the ticket is issued

This means airlines will need systems capable of generating and submitting this information in a structured and timely manner.

How is the document acceptance confirmed?

Once the declaration is submitted, SUNAT will issue a Receipt Acknowledgment (CDR) indicating the status of the document:

• Accepted: when it meets the established validation requirements
• Rejected: when inconsistencies or errors are detected

If corrections are required, the company must submit a new declaration that replaces or corrects the previous one.

Technical annexes published by SUNAT

The resolution includes two annexes that define the technical aspects of the new reporting framework:

Annex I
Mandatory fields and validation rules for the informative sworn declaration of air transport tickets.

Annex II
Specifications for submitting the information through Web Services.

Additionally, SUNAT has published the validation rules that submitted documents must comply with, allowing companies to prepare their systems in advance.

Prepare for SUNAT’s new requirements

Implementing this new declaration will require adjustments in systems, integrations, and tax information generation processes.

At LLB Solutions, we support companies and partners in adapting to regulatory and tax changes across Latin America, ensuring their management and invoicing systems comply with current regulatory requirements.

Is your operation ready for this change?

Our team can help you:

• Evaluate the impact of the new regulation on your operations
• Review your issuance and reporting processes
• Prepare your system to comply with SUNAT’s new standards

Schedule a session with our experts:

info@llbsolutions.com | Peru Localization

Stay ahead of regulatory changes and ensure your operation remains compliant.