Peru: The use of the Integrated Electronic Records System has been postponed from January 2024 to April 2024

22 Dec 2023    2 minute read
Integrated Electronic Records System (SIRE)

In brief

On 22 December 2023, Superintendence Resolution No. 000258-2023/SUNAT was published. Through it, the National Superintendence of Customs and Tax Administration of Peru (SUNAT) has postponed to April 2024 the mandatory use of the Integrated Electronic Records System (SIRE) for taxpayers of the general regime that were obliged to use it from January 2024.

Contents

Initially, the aforementioned taxpayers were required to use SIRE from October 2023; however, due to difficulties with its implementation, by means of Superintendence Resolution No. 000204-2023/SUNAT, its use was deferred to January 2024.

Once again, SUNAT has postponed the use of SIRE to provide additional time for its implementation. Thus, taxpayers of the general regime who were obliged to keep their sales and income register and their purchase register through SIRE from January 2024 will have to use the system from April 2024.

The postponement is not applicable to (i) taxpayers that SUNAT has designated as primary taxpayers (PRICOS)  and (ii) taxpayers that are included in the Special Income Tax Regime or the Micro and Small Enterprise (MYPE)  Tax Regime that are obliged to use the SLE-PLE and the SLE-Portal, respectively. These are governed by a different term.

We trust that this information will be useful to you. Should you require legal advice on this issue for your company, please do not hesitate to contact us.

To access this alert's Spanish version, please click here.

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