SUNAT Extends Deadline to Regularize SIRE-Related Violations in Peru

The National Superintendency of Customs and Tax Administration (SUNAT) has extended the deadline to regularize certain violations related to SIRE in Peru, specifically those associated with the Electronic Sales and Income Register (RVIE) and the Electronic Purchases Register (RCE).

Through Resolution of the National Deputy Superintendency of Internal Taxes No. 000041-2026-SUNAT/700000, SUNAT extended the application of its discretionary authority not to impose penalties for certain violations related to SIRE, specifically those associated with the Electronic Sales and Income Register (RVIE) and the Electronic Purchases Register (RCE).

This measure aims to facilitate taxpayers’ adaptation to SIRE and provide additional time to complete the generation of electronic records or make the necessary adjustments.

Violations Related to SIRE: What Does SUNAT Establish?

The new provision extends the application of SUNAT’s discretionary authority regarding certain violations established in paragraphs 2 and 10 of Article 175 of the Tax Code.

The measure covers violations incurred during the tax periods of August through December 2026 and January 2027.

In addition, SUNAT has extended the deadline until February 28, 2027, allowing taxpayers covered by the established provisions to:

• Generate the Electronic Sales and Income Register (RVIE).
• Generate the Electronic Purchases Register (RCE).
• Make the corresponding adjustments in SIRE.
• Regularize pending information within the established deadline.

As a result, companies have additional time to review and correct their tax information related to SIRE.

What Is SIRE and Why Is It Important?

The Integrated System of Electronic Records (SIRE) is a SUNAT tool that allows taxpayers to electronically manage the Electronic Sales and Income Register (RVIE) and the Electronic Purchases Register (RCE).

The system uses information from electronic payment receipts and allows taxpayers to review the information proposed by SUNAT, accept it, or make the corresponding modifications and additions.

For companies, this makes it particularly important to maintain consistent and timely financial, commercial, and tax information.

You can consult the official information about the system through the SUNAT SIRE portal.

What Violations Are Covered?

The discretionary authority covers certain violations related to maintaining electronic tax books and records.

Paragraph 2 of Article 175 of the Tax Code

This violation is related to maintaining accounting books or other books or records required by tax regulations without complying with the established format and conditions.

Paragraph 10 of Article 175 of the Tax Code

This violation includes, among other situations, the failure to record or enter certain income, revenue, assets, goods, sales, remuneration, or taxable transactions within the maximum permitted delay periods.

It also covers situations in which such transactions are recorded or entered for amounts lower than the amounts that should be recorded in the electronic book or record that the taxpayer is required to maintain.

Therefore, understanding the scope of violations related to SIRE allows companies to identify potential pending issues and take the necessary steps to regularize them within the established period.

What Should Companies Do?

The extension of the deadline provides an opportunity to review internal processes and verify that the information used to generate the RVIE and RCE is accurate.

The main recommended actions include:

1. Verify whether the company is required to use SIRE.
2. Review the tax periods covered by the provision.
3. Identify pending records or information requiring adjustments.
4. Validate the information obtained from electronic payment receipts.
5. Complete the regularization process before February 28, 2027.
6. Evaluate the integration of tax processes with the business management system.

SUNAT provides different mechanisms to access SIRE and manage electronic records, including SUNAT Online Operations, the SIRE client application, and integration services.

For details and current provisions, consult the official SUNAT website.

How Can Microsoft Dynamics 365 Business Central Help?

For companies using Microsoft Dynamics 365 Business Central in Peru, having a localization that addresses local tax requirements can facilitate the management of the information needed for compliance processes.

An appropriate localization solution helps connect financial and commercial processes with the country’s tax requirements, reducing manual tasks and improving information traceability.

In addition, integrating tax processes with the business management system can help organizations respond more quickly to regulatory changes and new requirements.

What Does This Measure Mean for Companies in Peru?

The extension announced by SUNAT provides additional time for taxpayers covered by the provision to regularize certain situations related to their electronic records.

However, this additional time also represents an opportunity to review current processes, identify potential inconsistencies, and strengthen the mechanisms used to manage tax information.

The violations related to SIRE should be understood within a broader context: tax compliance requires accurate information, organized processes, and systems capable of adapting to regulatory changes.

Therefore, companies can use this period not only to regularize pending situations but also to evaluate how to optimize their tax and financial management processes in the long term.

Strengthen Tax Compliance with Business Central

Tax changes require business solutions capable of adapting to each country’s specific requirements.

With LLB Solutions, you can implement Microsoft Dynamics 365 Business Central with a localization designed to meet the tax requirements of Peru and other Latin American countries.

Would you like to learn how to adapt Business Central to your company’s tax requirements?

Contact LLB Solutions and discover how to strengthen your business management and tax compliance processes.

info@llbsolutions.com | Peru Localization