The application of SUNAT’s discretionary authority is extended to refrain from sanctioning certain violations related to books and records kept electronically through SIRE, specifically with respect to the Electronic Sales and Income Register and the Electronic Purchase Register.
The measure applies to violations incurred during the June and July 2026 periods, granting obligated taxpayers an additional term to correct the generation of their records and/or make the corresponding adjustments until August 31, 2026.
Through this measure, SUNAT seeks to facilitate taxpayers’ progressive adaptation to the mandatory use of SIRE and to promote compliance with their tax obligations without applying sanctions during said adjustment period.
Effective date: 29.06.2026
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