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.
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