Let us recall that, starting in the July 2025 period, taxpayers designated as major taxpayers will be required to join SIRE (Integrated Electronic Records System). However, given the high volume of payment vouchers they issue on average, it is most likely that they will use the SIRE Client application or the SUNAT Web API service, whose implementation requires additional time, as estimated, for these taxpayers to make the necessary adjustments to their IT systems.
For this reason, this rule postpones, from the July 2025 period to the January 2026 period, the date from which major taxpayers who are required to keep the aforementioned records must keep the Sales and Income Register and the Purchases Register through SIRE.
Effective date: June 27, 2025.
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