Compliance
Navigating Peru’s New Electronic Records System and SIRE Penalties
Peru’s SUNAT is phasing in electronic recording obligations and has granted temporary relief for non-compliance; here’s what taxpayers need to know to stay compliant.
By NomadicTax Research Team • 5-8 min read • August 21, 2026
## 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](https://cpe.sunat.gob.pe/node/141?utm_source=openai))
### 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](https://cpe.sunat.gob.pe/node/141?utm_source=openai))
- 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](https://cpe.sunat.gob.pe/node/141?utm_source=openai))
## 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](https://cpe.sunat.gob.pe/node/141?utm_source=openai))
## 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.