What’s Changing with SIRE and Electronic Records in Peru
SUNAT’s recent Resolución de Superintendencia N.° 000032-2026/SUNAT/700000 addresses infracciones por libros y registros electrónicos—specifically for taxpayers obligated under SIRE (Sistema Integrado de Registros Electrónicos). (cpe.sunat.gob.pe)
Extended grace period
- Taxpayers who already had the obligation to use SIRE as of May 2026 can regularize records and correct non-compliance without facing administrative sanctions, up to August 31, 2026. (cpe.sunat.gob.pe)
- For those who become obligated starting June 2026, this grace period also covers June and July 2026, with remediations accepted by August 31. (cpe.sunat.gob.pe)
How It Impacts Different Businesses
| Type of taxpayer | Situation | What You Must Do Before August 31 |
|---|---|---|
| Existing SIRE-obligated entities | Already required since May | Ensure that electronic registers are updated, errors corrected, missing entries filled in; no penalties through the grace period. |
| Newly obligated as of June | Just starting to comply | Begin using SIRE; submit June and July records, ensure digital books are compliant. |
| Larger enterprises with complex transactions | Operations across goods, services, purchases | Review internal systems and software; train staff in digital record compliance. |
Additional Related Change: Postponement for Large Taxpayers
Resolución de Superintendencia N° 0125-2026/SUNAT delays the obligation to keep sales, income, and purchase registers via SIRE for large taxpayers with net income above 2,300 UIT (Unidad Impositiva Tributaria). This gives more time for compliance upgrades. (cpe.sunat.gob.pe)
Actionable Compliance Checklist
- Inventory missing or non-electronic records for the relevant periods and organize their digital capture.
- Update or acquire accounting software that supports SIRE and electronic books.
- Communicate with tax advisors or IT teams to confirm which rules apply to your business size or sector.
- Mark August 31, 2026 as a critical deadline: after that date sanctions will be assessed.
Why This Matters
- The move is part of SUNAT’s broader effort to reduce tax evasion and improve traceability via digital systems.
- The grace period is generous—but it’s temporary. Those who delay may face fines, interest, or other administrative penalties after end of grace period.
- For companies involved in trade, import-export, or cross-border services, accurate electronic books are increasingly essential for audits or certifications.
Summary of Key Takeaways
- SUNAT is enforcing SIRE obligations more strictly—but providing relief now to help businesses adapt.
- Don’t wait: compliance efforts should be underway already.
- Determine which deadlines affect you, and document your compliance process thoroughly.