Peru

SUNAT mandates the use of electronic invoices and SIRE starting June 2026

Posted on by llbsadmin
SUNAT implements new electronic invoicing and SIRE requirements in Peru
12
May

SUNAT SIRE 2026 Peru: Electronic Issuers Rules

The SUNAT SIRE 2026 Peru introduces new rules for electronic issuers and taxpayers required to use the Integrated Electronic Records System (SIRE). The National Superintendence of Customs and Tax Administration (SUNAT) published Resolution No. 000075-2026/SUNAT, updating regulations for electronic invoicing and tax compliance in Peru.

These changes aim to accelerate the adoption of electronic documents and strengthen digital tax control across the country.

SUNAT SIRE 2026 Peru main changes

The new regulation establishes that new taxpayers registered in the Taxpayer Identification Registry (RUC) under different tax regimes must issue electronic documents from the date of registration.

This includes:

  • Electronic invoices
  • Electronic sales receipts
  • Electronic credit notes
  • Electronic debit notes

Taxpayers moving out of the Simplified Single Tax Regime (NRUS) must begin issuing electronic documents from the first day of the following month after the regime change.

SIRE requirements under SUNAT regulations

Taxpayers required to use the Integrated Electronic Records System must maintain:

  • Sales and Revenue Record (RVIE)
  • Electronic Purchase Record (RCE)

This requirement applies from the moment the tax obligation begins, improving traceability and compliance in digital tax reporting.

What is the SIRE system in Peru?

The Integrated Electronic Records System (SIRE) is a SUNAT platform designed to manage tax records digitally.

It allows companies to:

  • Control sales and purchases electronically
  • Replace physical accounting books
  • Improve accuracy in tax reporting

Official SUNAT information: https://www.sunat.gob.pe

Automatic electronic issuer designation

Taxpayers whose electronic issuer status was not effective by May 31, 2026, will automatically be considered electronic issuers starting June 1, 2026.

This ensures full compliance with digital invoicing regulations in Peru.

Effective date of the regulation

The new SUNAT rules will take effect on June 1, 2026.

Companies should prepare their systems in advance to comply with electronic invoicing and SIRE requirements.

Prepare for digital tax compliance in Peru

This regulation marks an important step toward full digital tax transformation in Peru.

At LLB Solutions, we help companies adapt through:

  • Electronic invoicing solutions
  • Business Central localization for LATAM
  • Tax automation and compliance tools

Learn more about SUNAT regulations: https://www.sunat.gob.pe

info@llbsolutions.com | Peru Localization

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