Compliance
SUNAT’s Flexible Phase-In of SIRE Obligations & How Businesses Can Navigate
Peru’s SUNAT is giving businesses extra time to comply with obligations under the electronic records system (SIRE); learn how to avoid penalties during this phase-in.
By NomadicTax Research Team • 5-8 min read • August 29, 2026
## What is SIRE & What Has SUNAT Announced?
The **Sistema Integrado de Registros Electrónicos (SIRE)** is Peru’s tax framework requiring businesses to maintain electronic records of sales, purchases, and transactions in structured registers.
Recently, SUNAT issued **Resolución de Superintendencia N° 00032-2026-SUNAT/700000**, granting relief to businesses that were already obligated under SIRE as of **May 2026**. These companies may **regularize their electronic records** and make required adjustments **without exposure to penalties** for infractions under **numerals 2 and 10 of art. 175 of the Código Tributario**, **until 31 August 2026**. ([cpe.sunat.gob.pe](https://cpe.sunat.gob.pe/node/141?utm_source=openai))
For businesses newly subject to SIRE from **June 2026**, the dispensation also covers infractions in **June and July**, provided adjustment is made by **31 August 2026**. ([cpe.sunat.gob.pe](https://cpe.sunat.gob.pe/node/141?utm_source=openai))
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## Who This Helps & When It Ends
- **Existing major taxpayers** (ingresos netos over threshold defined by SUNAT) already using SIRE as of May 2026.
- New required users starting from **June 2026**.
- Key date: **31 August 2026**—deadline for regularization without penalties. After that, infractions incur sanctions.
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## Action Plan to Take Now
- Identify whether your business is already under SIRE (with net income thresholds).
- Review your records: ensure sales, income-vs-purchase registers are compliant.
- If gaps exist, use the grace period to correct issues before August 31.
- Update electronic systems, ensure staff is trained on record-keeping and SIRE formats.
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## Example Scenario
María runs a medium-sized retail business in Lima with ingresos netos above the SUNAT threshold. She's subject to SIRE and realized her purchase records for May and June are incomplete. Under the recent resolution, she can correct the records by **31 August 2026** and avoid fines related to missing or incorrect registrations under the relevant numerals of art. 175.
For new entrants requiring SIRE from June 2026, they have through August as well to get systems compliant.
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## Implications & Planning Tips
- **Avoid hurry inefficiencies**: the grace period doesn’t extend after August, so plan implementation well.
- **System upgrades** or outsourcing may be needed if internal capacity is limited.
- **Maintain documentation** of corrections to show good faith during audits.
By leveraging this temporary anomaly, businesses can avoid penalties while aligning themselves with Peru’s increasing electronic record mandates—important both for compliance and digital-age competitiveness.