Peru

SUNAT Proposes New Changes to Electronic Invoicing and SIRE Usage: What Your Company Needs to Know in 2026

Posted on by llbsadmin
Blog peru
17
Apr

The Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) has published Draft Resolution No. 000062-2026/SUNAT, a regulatory update that directly impacts companies required to issue electronic invoices and maintain digital accounting records.

This change is part of Peru’s ongoing tax digital transformation, reinforcing the use of the Electronic Invoicing System (SEE) and the Integrated Electronic Records System (SIRE).

What does this draft resolution propose?

The proposal introduces new criteria for the automatic designation of electronic issuers, as well as expanding the mandatory use of SIRE to more taxpayers.

  1. New electronic issuers from the moment of registration

The draft proposes that taxpayers who opt for the following tax regimes be designated as electronic issuers from the moment they register in the RUC:

  • MYPE Tax Regime
  • Special Income Tax Regime (RER)
  • General Income Tax Regime

This means that new companies must begin operations fully compliant with electronic invoicing requirements from day one.

  1. Companies transitioning from the New RUS

Taxpayers leaving the New Simplified Single Tax Regime (Nuevo RUS) will be designated as electronic issuers:

  • Starting from the first calendar day of the month following their regime change
  1. Mandatory documents

In all cases mentioned above, the obligation applies to the issuance of:

  • Electronic invoices
  • Sales receipts
  • Credit notes
  • Debit notes

This reinforces the need for businesses to have systems in place that ensure compliance with SUNAT requirements from the very beginning.

Mandatory use of SIRE

The draft also establishes that all taxpayers required to maintain records under the IGV and ISC Law must do so exclusively through SIRE, without exception.

This implies that:

  • Accounting digitalization becomes mandatory from the moment the obligation is acquired
  • Alternative or manual processes are eliminated
  • Greater control and traceability will be enforced by the tax authority

What impact does this have on your business?

These changes represent another step toward full tax automation in Peru, but they also introduce important challenges:

  • Immediate technological adaptation
  • Regulatory compliance from the start of operations
  • Reduced margin for manual errors
  • Increased exposure to penalties in case of non-compliance

How can your company prepare?

To comply with these new requirements, businesses need solutions that integrate:

  • SUNAT-compliant electronic invoicing
  • Automated accounting management
  • ERP system integration
  • Continuous updates aligned with regulatory changes

In this context, platforms like Microsoft Dynamics 365 Business Central, combined with fiscal localization solutions, enable companies to automate these processes and ensure real-time compliance.

Draft Resolution No. 000062-2026/SUNAT reinforces the trend toward full digitalization of tax obligations in Peru. Companies that proactively adapt to these changes will not only mitigate risks but also improve operational efficiency.

Is your company ready for these changes?

At LLB Solutions, we help businesses across LATAM comply with tax regulations through integrated and scalable solutions.

Contact us and ensure electronic compliance from day one.

info@llbsolutions.com | Peru Localization

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