Peru moves mandatory SIRE registers for large principales contribuyentes (over 2,300 UIT) to the October 2026 period

What changed in detail

Resolución de Superintendencia N.° 000125-2026/SUNAT, dated 30 June 2026 and in force from 1 July 2026, postpones from the June 2026 period to the October 2026 period the date from which a group of large taxpayers must keep the Registro de Ventas e Ingresos (RVIE) and the Registro de Compras (RCE) through the Sistema Integrado de Registros Electrónicos (SIRE).

The group is taxpayers designated as principales contribuyentes at 31 December 2024 whose net income for the 2024 tax year exceeds 2,300 UIT and who are required to keep those registers. The resolution amends Resolución de Superintendencia N.° 000112-2021/SUNAT (Article 3.1(g.2), Article 3.5 and Article 4) and Resolución de Superintendencia N.° 000040-2022/SUNAT (fourth final complementary provision). Until the September 2026 period, these taxpayers keep the registers electronically through the SLE-PLE or SLE-Portal.

A transitional provision lets taxpayers in the group who had already closed their SLE-PLE registers before the resolution took effect continue using SLE-PLE up to the September 2026 period, provided they have not generated the registers through SIRE, using indicator 1 in position 30 of the file name.

What it means

The October 2026 period is already past at the time of writing, so for this group SIRE is now live: registers for October 2026 onwards are kept in SIRE, with the first filing due under the usual monthly schedule. The trap is the hand-over month — September 2026 stays on SLE-PLE or SLE-Portal, October moves to SIRE, and an ERP that switched early or late will produce registers in the wrong system. Check the 2024 net income figure against 2,300 UIT before assuming the group applies.