Compliance
Compliance Essentials: Navigating Electronic Records & Penalties in Peru
Understand Peru’s evolving requirements for electronic tax records, deadlines for compliance, and how to avoid fines by leveraging recent announcements from SUNAT.
By NomadicTax Research Team • 5-8 min read • August 29, 2026
## Compliance Essentials: Navigating Electronic Records & Penalties in Peru
Recent policy changes in Peru have important implications for businesses maintaining electronic records. Knowing when obligations arise, how to satisfy them, and which grace periods apply is essential to avoid sanctions.
### What’s New
- Under **Resolución de Superintendencia N° 0125-2026/SUNAT**, key taxpayers with net income over **2,300 UIT** who were obligated to use **SIRE** (Sistema Integrado de Registros Electrónicos) in or before May 2026 can **regularize** missing or faulty electronic sales and purchase records **without administrative penalties**, until **31 August 2026**. ([cpe.sunat.gob.pe](https://cpe.sunat.gob.pe/node/141?utm_source=openai))
- The same resolution allows taxpayers newly obligated to use SIRE from June/July 2026 to have penalty discretion for those same months, given they comply by 31 August. ([cpe.sunat.gob.pe](https://cpe.sunat.gob.pe/node/141?utm_source=openai))
### Who Is Affected
- Businesses in Peru above the 2,300 UIT threshold, especially main contributors.
- Companies newly under SIRE obligation as of mid-2026.
- Those who have not properly kept **electronic records of sales, purchases** using the required systems.
### Key Compliance Deadlines
| Requirement | Deadline for Grace Period / Subsanation | Penalties Apply After |
|-------------|---------------------------------------------|------------------------|
| Regularize missing/incorrect SIRE records (required by May-2026) | 31 August 2026 | 1 September 2026 onward |
| Newly obligated to SIRE (June/July 2026) | 31 August 2026 | September onward |
### Avoiding Fines: Tips and Best Practices
- Review if your business is above **2,300 UIT** (Unidad Impositiva Tributaria); if yes, confirm whether SIRE applies.
- If obligated, check all months from May 2026 and ensure records for sales and purchases are entered correctly.
- If you were newly obligated in June or July, even if records are imperfect, submit corrections or register properly by 31 August to avoid penalties.
- Keep evidence of effort: logs, importations into system, screenshots—helpful if the tax authority challenges you in early stages of enforcement.
### Example Scenario
Maria runs a retail shop in Lima. She’s a **main contributor** with revenues above the threshold and did not update her sales/purchase records electronically as required in May 2026. Thanks to RS 0125-2026, she can finish entering missing data and correct errors by 31 August without sanctions. If she misses that, she risks specific administrative penalties under article 175 numerals 2 and 10 of the Tax Code. ([cpe.sunat.gob.pe](https://cpe.sunat.gob.pe/node/141?utm_source=openai))
### Action Plan for Businesses
- Audit whether you fall under the SIRE requirement and your current status.
- Perform backlog corrections as needed by deadline.
- Update internal controls: ensure invoices, purchases, sales are captured timely.
- Consider software or tools that integrate with SUNAT’s systems.
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**Bottom line:** Peru’s recent compliance relief provides an opportunity—collect your records, close gaps now while grace periods last, and avoid late penalties by acting before the deadlines.