Entity Setup
Navigating Peru’s SIRE Electronic Records Obligation: What Businesses Need to Know
Peru’s SUNAT is postponing enforcement for using digital registers (SIRE) for certain large taxpayers—learn the thresholds, obligations, and how to prepare ahead.
By NomadicTax Research Team • 6-7 min read • August 14, 2026
## What’s changing with SIRE & electronic records in Peru?
SUNAT issued **Resolución de Superintendencia Nº 0125-2026/SUNAT** allowing certain "principales contribuyentes" (large taxpayers) to delay the obligation to use the **Sistema Integrado de Registros Electrónicos (SIRE)** for Registro de Ventas e Ingresos and Registro de Compras until **August 31, 2026**, even though they were designated to comply starting June 2026. ([cpe.sunat.gob.pe](https://cpe.sunat.gob.pe/node/141?utm_source=openai))
## Which taxpayers are affected?
- Those ranked as **Principales Contribuyentes** as of **December 31, 2024**.
- Must have had **net income** in **2024 exceeding 2,300 UIT** (Unidad Impositiva Tributaria).
## Why this matters (and delay implications)
- SIRE is required to electronically maintain sales/purchases/income registers, as SUNAT shifts away from manual to electronic systems.
- Delay gives businesses breathing room to upgrade systems, train staff, and align with tech and procedural requirements.
- But it’s not a waiver—taxpayers will still be held responsible after August 31, 2026. Non-compliance after that date may lead to sanctions.
## Practical steps for businesses
1. **Audit your status**: Check whether you are a "principal contributor" and whether your 2024 income breached the 2,300 UIT threshold.
2. **Set up infrastructure**: Even during the deferral, invest in electronic accounting systems to capture totals properly to avoid last-minute rush.
3. **Train your teams**: Accounting, IT, and compliance personnel should know how SIRE works, what data is needed, and how to enter it.
4. **Document your compliance**: Keep records demonstrating you were exempt till August 2026, in case of future audits.
## Example scenario
> A company in Lima with 2024 net income of 2,500 UIT was required to start using SIRE from June 2026. Thanks to the resolution, they have until August 31, 2026 to fully use electronic registers for sales/incomes and purchases. They invest in accounting software during this period and avoid penalties that would otherwise apply from day one.
## Key implications
- This is a **Compliance/Entity Setup** transition period—important for major businesses, especially distributors and importers.
- Smaller taxpayers likely won’t be affected unless they cross the threshold.
- Be proactive: waiting until August may expose you to more risk of oversight or system glitches.
## Final advice
- Confirm your UIT-based status **quarterly**—income thresholds can move you in or out.
- Maintain dual systems if needed during transition.
- Seek professional advice if you are near thresholds or have complex operations abroad (e.g. permanent establishments), which might change your obligations.