The exceptional use of PDT No. 3540 – Air Transport Tickets is authorized for reporting information corresponding to passenger air transport tickets.
The purpose of the measure is to facilitate the transition of commercial airlines to the new Informative Tax Return for Air Transport Tickets, which is scheduled to become mandatory as of August 1, 2026, allowing the obligated parties to complete their procedural adjustments, operational validations, and testing related to the new reporting mechanism.
Accordingly, with respect to information concerning passenger air transport tickets issued between August and December 2026, the obligated parties may continue to use PDT No. 3540 on an exceptional basis. In such cases, they must submit a monthly return containing information on all tickets issued during the relevant month, no later than the last business day of the following month, through SUNAT Virtual.
Likewise, the regulation specifies that, if an obligated party chooses to report information on any ticket through the new Informative Tax Return for Air Transport Tickets, it must use that method to report all tickets issued during the corresponding month and for all subsequent months. Substitute or amended returns must be filed using the same method used for the original return.
Effective date: 30.07.2026
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