SIRE in 2026: What companies should review before an operational issue becomes a tax contingency

The Integrated Electronic Records System (SIRE) continues to expand its scope, and throughout 2026 Peru’s National Superintendency of Customs and Tax Administration (SUNAT) has issued implementation-adjustment measures and exercised discretionary powers. The underlying message is clear: the quality of electronic records is now part of day-to-day tax compliance.

The transition is still underway

The Integrated Electronic Records System (SIRE) brings together the Electronic Sales and Income Register and the Electronic Purchase Register. During 2026, SUNAT has continued adjusting the implementation schedule and requirements for different groups of taxpayers.

The tax authority has also published discretionary measures for certain infringements related to the generation of electronic records and has granted additional time for correction. At the end of August 2026, SUNAT announced an extension of that discretion for periods reaching up to January 2027 in certain cases.

Temporary flexibility does not eliminate the obligation

These transition periods should not be interpreted as a reason to postpone internal organization. SIRE works with electronic information and generates proposed records that must be reviewed by the taxpayer.

If sales, purchases, credit notes, or supplier information contain errors, the problem may carry over into the tax records. Accounting therefore needs to coordinate with billing, treasury, and procurement to correct the source of the issue, not just its final effect.

Periodic reconciliation is becoming increasingly important

A monthly review of electronic invoices, accounting books, proposed records, and tax returns helps identify differences before they accumulate. It also helps verify cancelled transactions, credit notes, and documents received outside the usual timeframes.

In high-volume companies, this reconciliation should form part of the tax closing process rather than relying only on corrections made when a tax obligation is due.

Digital compliance requires reliable processes

Tax digitalization makes the relationship between operations and compliance more visible. A data error generated at the source can quickly be replicated across different systems and ultimately create an inconsistency before SUNAT.

For that reason, SIRE implementation should also be viewed as an opportunity to review responsibilities, cutoff dates, validation controls, and documentary evidence. Technology makes recordkeeping easier, but effective control still depends on well-defined processes.