Lima, Peru – The Peruvian Tax Administration (SUNAT) has announced a postponement of the mandatory implementation of the Integrated Electronic Records System (SIRE) for certain taxpayers. The deadline for complying with this requirement has been extended from January 2025 to July 2025.

This decision primarily affects major taxpayers who are required to maintain sales and income records and purchase records through the SIRE system. Due to the significant volume of payment vouchers issued by these taxpayers, the implementation of the SIRE client application or the Sunat web API service has taken longer than initially anticipated, according to Superintendent Resolution No. 000293-2024/Sunat.

Consequently, the tax authority has amended Superintendent Resolution No. 000112-2021/Sunat, which establishes new provisions for the electronic maintenance of sales and income records. Additionally, the agency has modified Superintendent Resolution No. 000040-2022/Sunat, which approves the SIRE and the module for maintaining purchase records incorporated into the system.

Background

The Sunat initially approved the SIRE, comprising a module for the electronic maintenance of sales and income records (RVIE) and a module for the electronic maintenance of purchase records (RCE), through Superintendent Resolution No. 000112-2021/Sunat, as amended by Superintendent Resolution No. 000040-2022/Sunat. The goal was to allow these records to be maintained together through a single system.

VAT

Furthermore, the Sunat has regulated the compensation of undue or excessive VAT withholdings and collections from individuals who do not engage in business activities, as well as the compensation of overpayments. The resolution also specifies the exchange rate to be used for such compensation and for the declaration and payment of VAT on the use of digital services within the country and the importation of intangible goods over the internet.