SUNAT extends the penalty-free period for SIRE: what you need to know through April and June 2026

SUNAT has published Superintendence Resolution No. 000005-2026-SUNAT/70000 in Peru’s Official Gazette, extending the period during which no penalties will be applied in connection with the use of the Integrated Electronic Records System (SIRE).

This measure aims to provide taxpayers with greater flexibility to adapt their accounting processes and ensure the correct generation of the Electronic Sales and Income Record (RVIE) and the Electronic Purchase Record (RCE).

Until when is the penalty-free period extended?

The resolution postpones the application of penalties for infractions defined in numerals 2 and 10 of Article 175 of the Tax Code, related to:

• Keeping accounting books or records without complying with the established form and conditions.
• Failing to record or register transactions within the maximum allowed deadlines.

The extension applies as follows:

Taxpayers required to use SIRE as of December 2025

• No penalties will be applied for the periods January, February, and March 2026.
• The deadline to correct records and make adjustments in SIRE is extended until April 30, 2026.

Taxpayers required to use SIRE as of January 2026

• No penalties will be applied for the periods January, February, March, April, and May 2026.
• The deadline to correct records and make adjustments in SIRE is extended until June 30, 2026.

This new extension gives companies additional time to prepare, correct, and validate their electronic records, reducing the risk of non-compliance and future penalties.

What is the Integrated Electronic Records System (SIRE)?

SIRE is the platform developed by SUNAT to electronically manage the Sales and Income Record (RVIE) and the Purchase Record (RCE), using information from electronic payment vouchers as its basis.

The system generates automatic proposals for both records, which can be:

• Accepted
• Supplemented
• Replaced

This allows taxpayers to simplify compliance with their tax obligations and improve the consistency of their accounting information.

Get ready to comply correctly with SIRE

Taking advantage of this penalty-free period is key to optimizing your accounting processes, validating your information, and ensuring proper compliance with SUNAT requirements.

Need support managing SIRE or integrating these processes into your ERP?
At LLB Solutions, we support you with localization and automation solutions that streamline tax compliance and reduce operational risks.

Contact us and schedule a consultation with our specialists      

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