Compliance
Leveraging Peru’s SIRE Tax Records: A Compliance Roadmap for 2026
SUNAT is extending flexibility for taxpayers to regularize electronic records under SIRE through August 2026—here’s how businesses can avoid sanctions and ensure full compliance.
By NomadicTax Research Team • 5-6 min read • August 28, 2026
## What is the SIRE System?
The **Sistema Integrado de Registros Electrónicos (SIRE)** is Peru’s tax framework requiring certain taxpayers to maintain **digital records of sales & income, and purchases**. Those with net incomes over 2,300 UIT are affected. The system replaces manual entries with API-driven, electronic data. ([cpe.sunat.gob.pe](https://cpe.sunat.gob.pe/node/141?utm_source=openai))
## Recent Policy Updates: What You Need to Know
- **Resolution N.º 0125-2026/SUNAT** grants extra time for major taxpayers to comply with SIRE's record-keeping obligations, without penalties. ([cpe.sunat.gob.pe](https://cpe.sunat.gob.pe/node/141?utm_source=openai))
- **R.S.N.A.T.I. N.º 000032-2026-SUNAT/700000** broadens the discretionary powers to relax sanctions for infractions under articles 2 and 10 of Article 175 of the Tax Code. Applies to those already obligated in May, and those newly obligated from June-2026; deadline for regularization is **31 August 2026**. ([cpe.sunat.gob.pe](https://cpe.sunat.gob.pe/node/141?utm_source=openai))
## Who’s Affected?
- Businesses classified as **main taxpayers** in Peru with net income above the threshold.
- Companies overdue in maintaining electronic purchases and sales ledgers as per SIRE.
- New entrants to the SIRE system who received obligations starting in **June 2026**. ([cpe.sunat.gob.pe](https://cpe.sunat.gob.pe/node/141?utm_source=openai))
## Action Steps for Compliance
- **Audit your record keeping** immediately: ensure your sales, income, purchases are up-to-date and in prescribed electronic format.
- **Submit or correct entries** before **31 August 2026** to avoid sanctions for non-compliance. ● For May 2026 obligations, this applies fully; for June–July obligations, discretionary sanctions grace period applies. ([cpe.sunat.gob.pe](https://cpe.sunat.gob.pe/node/141?utm_source=openai))
- **Document everything**: maintain logs, exportable digital files, and system timestamps to prove compliance.
- If unsure, consult a Peruvian tax professional or legal advisor to validate if your entity or transactions fall under the infractions or special periods.
## Example Scenario
Company XYZ has net income over 2,300 UIT and was required to use SIRE starting in **June 2026**. As of August, purchase and sales ledgers were manually kept through July. Under R.S.N.A.T.I. N.º 000032-2026, XYZ has until **31 August 2026** to upload digital records without sanction (for infractions under Art. 175 numerals 2 and 10). Failure to regularize by deadline risks administrative fines.
## Why This Matters
- Avoiding penalties saves money, protects your tax standing, and keeps auditable data clean.
- Demonstrates compliance in case of audits or disputes.
- Helps align with Peru’s broader push toward digital taxation and transparency.
- Acts as a good governance signal to investors that your operations are aligned with regulatory expectations.
## Best Practices
- Deploy internal control tools for tracking digital record generation.
- Train or retain staff with SIRE and electronic accounting expertise.
- Ensure that software providers or ERP systems are updated to handle SIRE requirements.
- Keep up with SUNAT announcements—tax rules in Peru are shifting quickly around digitalization and enforcement.
By understanding these updated rules and taking action before deadlines, companies affected by SIRE will be better positioned for a clean and compliant fiscal year in 2026.