By June 2024, more than 8 million sales and income records and electronic purchases have been generated with the SIRE, which is used by more than 700,000 taxpayers.
Sunat reported that it will postpone until January 2025 the use of the Sales and Income Register and the Purchase Register through the Integrated Electronic Records System (SIRE) for taxpayers required to keep them and whose obligation began in August of this year.
According to the tax authority, the measure seeks to facilitate the adaptation of the use of this new digital tool.
Previously, two stages of use of the SIRE had been established: the first began in October 2023 for those taxpayers who as of September 30, 2023 were covered by the Special Income Tax Regime (RER) or the MYPE Tax Regime and were required to keep records, using the Electronic Book System – PLE or from the Sunat portal.
While the second had been established from the period of August 2024 and was aimed at the rest of those required to keep records of sales, income and purchases.
The regulations published this Sunday, the 21st, modify the start of the second stage, maintaining the mandatory use of the SIRE from the period of August 2024 for taxpayers who as of July 31, 2024 are required to keep the aforementioned records and belong to the RER or MYPE Tributario.
Finally, a third stage corresponding to the period January 2025 is established for taxpayers who as of December 31, 2024 are required to keep records of sales, income and purchases and are not included in any of the previous assumptions.
Source: Larepublica
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