Sunat extends the deadline for taxpayers to adapt to electronic records by three months

The National Superintendence of Customs and Tax Administration (SUNAT) approved to extend the period granted to taxpayers for a period of three months who had the obligation to generate their electronic purchase and sales records through the SisIntegrated Electronic Records (SIRE) topic.

Thus, in accordance with Superintendency Resolution No. 258-2023, the use of the SIRE for those who were required to register as stipulated for January 2024 (declared in February), must now be adapted starting in the April period. 2024 (declared in May).

He SIRE is a new digital tool in which information from electronic payment receipts is collected to record purchases and sales to userswho must confirm, modify or replace, facilitating compliance with their tax obligations.

Its implementation includes two phases: The first began in October (which was declared in November) and involved citizens of the Special Income Tax Regime (RER) or MYPE Tax Regime, who as of September 30, 2023 were obliged to use the Electronic Book System – PLE or Portal.

In that sense, The extension of the approved period will be for those included in the second phasewhich corresponds to other taxpayers obliged to keep records of purchases, sales and income, according to the VAT Law.

First results of the Sire

It should be noted that for November, more than 630,000 records of Electronic Purchases and Sales have been generated using the SIRE by 315,000 taxpayers, of which 95% belong to the RER or MYPE Regime, 53% have tax domicile in Lima, and 47% in the rest of the country. So far in the December period, more than 500,000 registrations have been generated by 250,000 people.

Sunat reminds that those who require more information can enter its web portal https://cpe.sunat.gob.pe/, social networks or contact the Telephone Consultation Center at 0-801-12-100 or 315-0730 Monday to Friday from 8:30 am to 6:00 pm