Compliance
Peru’s SUNAT Offers Relief: Extended Discretionary Grace on Electronic Records Infringements
Peru’s tax authority is giving breather to businesses struggling with electronic records compliance via SIRE: here’s who benefits and how to take advantage.
By NomadicTax Research Team • 5-8 min read • September 9, 2026
## What’s New from SUNAT (August 30, 2026)
SUNAT, Peru’s revenue service, issued **Resolución de Superintendencia Adjunta de Tributos Internos N.° 000041-2026/SUNAT/700000**, which expands the use of **facultad discrecional** (discretionary power) **not to sanction certain electronic record-keeping violations** involving the Registro de Ventas e Ingresos Electrónico (RVIE) and Registro de Compras Electrónico (RCE) under the Sistema Integrado de Registros Electrónicos (SIRE). ([sunat.gob.pe](https://www.sunat.gob.pe/legislacion/superAdjunta/rsnati/2026/indices/index.html?utm_source=openai))
## Who Qualifies
This extension applies to:
- Contributors already obligated to use SIRE by **December 2025**, for non-compliance in August–December 2026 plus **January 2027**, **or** those becoming obligated from **January 2026**. ([cpe.sunat.gob.pe](https://cpe.sunat.gob.pe/node/141?utm_source=openai))
- Infractions arising under numerals **2 and 10 of Article 175** of the Código Tributario, related to late or missing entries in RVIE/RCE.
## What You Must Do to Benefit
- **Generate the missing RVIE/RCE records** or make adjustments in the SIRE system within the new deadlines.
- Ensure infractions occurred before a final administrative closure or equivalent binding notification.
- Keep good documentation showing timeline of record entries or adjustments.
## Practical Scenario
Javier runs a small retail shop under Peru’s simplified regime (REG‐PYME). He was behind on uploading certain purchase records to the RCE for September 2026. Under the new policy, if he catches up and adjusts entries before February 28, 2027, SUNAT may choose **not to impose fines**.
## Broader Impacts and Strategy
- **Reduced risk**: temporary relief from penalties gives breathing room for companies strained by digital transformation.
- **Encourages compliance**: the discretionary approach motivates raising standards voluntarily rather than facing punitive measures.
- **Need for thorough record-keeping**: keep exact dates, logs, and proof of when corrections were made—these are crucial when seeking to benefit from discretion.
## Further Advice
- For non-domesticated businesses or consultants advising Peruvian clients, review whether your business or clients are subject to the SIRE requirement and whether this extension applies.
- Use compliance software or electronic systems aligned with SUNAT’s specifications to avoid mistakes in formatting or content.
- Consider regular internal compliance audits to identify missing RVIE/RCE entries early and correct them.
**In summary**, Peru offers a policy window for affected taxpayers to regularize their electronic bookkeeping without facing sanctions—an opportunity not to be missed.