Integrated System of Electronic Records (SIRE) is a new IT tool created by the National Superintendence of Customs and Taxes (SUNAT) to improve the preparation and management of the electronic sales and purchase records currently submitted by taxpayers.

The main new feature of this system is that SUNAT will provide taxpayers with a proposal of the aforementioned records, as well as a proposal of the monthly VAT return prior to sending the records, which may still be reviewed and modified in case of disagreement with the data.

SIRE benefits:

  • Process improvement
    Ease of compliance with tax obligations through the use of proposals from purchase and sales records.
  • Reduction of errors
    By sending alerts in case of errors in the generation of payment vouchers and in the filing of the monthly VAT return.
  • Security
    The system will allow access to the information when the taxpayer needs it.
  • Timeliness
    An improvement is expected in the timeliness of the review of errors and inconsistencies by SUNAT, which currently performs these functions once taxpayers have filed their returns. With SIRE, the review will take place during the current tax period without waiting for the monthly closing.

As established by the Superintendence in Resolution No. 00204-2023/SUNAT, the use of the new tool will be progressive and it is expected that as of the January 2024 period, which is declared in February, all taxpayers will be using this new system.

Do you need help in Peru?

Auxadi can become your ideal partner in Peru. We offer a one stop shop value added outsourcing services in the areas of accounting and reporting, tax compliance, payroll management and representation services, among others.

Local Knowledge – International Coverage

Founded in 1979, Auxadi is a family-owned business working for multinational corporations, private equity funds and real estate funds. It’s the leading firm in international accounting, tax compliance and payroll services management connecting Europe and the Americas with the rest of the world, offering services in 50 countries. Its client list includes many of the top 100 PERE companies. Headquartered in Madrid, with offices in US and further 22 international subsidiaries, Auxadi serves 1,500+ SPVs across 50 jurisdictions.

All information contained in this publication is up to date on 2023. This content has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice.No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this content, and, to the extent permitted by law, AUXADI does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.