Compliance
Leveraging Pre-Implementation Relief: SUNAT’s SIRE Deadline Extension Explained
Peru’s tax authority has softened the rollout of electronic record-keeping under SIRE—allowing businesses extra time to comply without penalties. Here’s what that means in practice.
By NomadicTax Research Team • 5-8 min read • August 27, 2026
## What is SIRE and What’s Changing?
SUNAT (Peru’s tax authority) recently issued **Resolución de Superintendencia Nº 0125-2026/SUNAT**, allowing the postponement of compliance for certain key electronic record-keeping obligations under the *Sistema Integrado de Registros Electrónicos* (SIRE). Principal taxpayers with net revenues exceeding **2,300 UIT** are affected.([cpe.sunat.gob.pe](https://cpe.sunat.gob.pe/node/141?utm_source=openai))
Two key deadlines are impacted:
- Record of *Ventas e Ingresos* and *Compras* via SIRE is delayed. The obligation still exists, but compliance can be deferred for many taxpayers.([cpe.sunat.gob.pe](https://cpe.sunat.gob.pe/node/141?utm_source=openai))
- Those already required to use SIRE as of May 2026 may adjust their systems for the periods of **June and July 2026** without risk of administrative sanctions—provided they bring their records into compliance by **August 31, 2026**.([cpe.sunat.gob.pe](https://cpe.sunat.gob.pe/node/141?utm_source=openai))
## Who Benefits, and How Much Relief Is Offered?
### Beneficiaries:
- Principal contributors in Peru with net revenues exceeding 2,300 UIT. (Note: UIT = Unidade Impositiva Tributaria, current threshold).([cpe.sunat.gob.pe](https://cpe.sunat.gob.pe/node/141?utm_source=openai))
- Taxpayers newly obligated under SIRE from June 2026 onward.([cpe.sunat.gob.pe](https://cpe.sunat.gob.pe/node/141?utm_source=openai))
### Relief measures:
- No sanctions imposed for non-compliance with records obligations linked to SIRE during June-July 2026, as long as rectified by end of August.([cpe.sunat.gob.pe](https://cpe.sunat.gob.pe/node/141?utm_source=openai))
- Postponed obligation does not remove the need for compliance—it grants a phased implementation.([cpe.sunat.gob.pe](https://cpe.sunat.gob.pe/node/141?utm_source=openai))
## Practical Steps You Should Take Now
1. **Audit your SIRE readiness.** Check whether your enterprise is already under SIRE obligation or is among those required from June 2026.
2. **Collect missing records for June-July 2026.** Plan to generate or organize your Registers of Sales & Revenue (*RVIE*) and Purchases (*RCE*) by August 31, 2026.
3. **Plan system upgrades.** If you haven’t yet, ensure your electronic accounting software and record-keeping system are compliant with SIRE requirements (data structure, timestamps, submission channels).
4. **Document remediation.** Keep records showing efforts toward compliance—use of good faith makes a difference.
## Example Scenario
**Company A** is a medium-size importer in Lima with annual net revenues above 2,300 UIT. It was slated to begin using SIRE in June 2026. Due to operational delays, its books for June and July are partially maintained on paper. Under the resolution, Company A can avoid penalties if by **August 31, 2026** it transitions June-July records into the electronic SIRE format and aligns its July-August purchases & sales registers accordingly. After that date, full digital compliance is required.
## What Happens After August 31, 2026?
- The grace period ends. Sanctions and administrative penalties may apply for non-electronic or non-integrated registers.
- Taxpayers who fail to meet the compliance gap may be subject to fines under article 175 of the Código Tributario.
- Entities newly obligated will also lose access to the facultad discrecional granted by SUNAT.
## Key Takeaways
- **Immediate relief** provided for implementation of SIRE in Peru, with a path to compliance that avoids penalties.
- Maintain close attention to deadlines; August 31, 2026 is the last day to regularize June–July 2026 obligations under the special dispensation.
- While the obligation is not eliminated, businesses now have time to upgrade systems and processes.
**Category**: Compliance
**taxHome**: LatAm
**Author**: NomadicTax Research Team
**readTime**: 5-8 min
**published**: true