Peru’s Digital Tax Reporting via SIRE: Registros de Ventas y Compras Electrónicos
SIRE (Sistema Integrado de Registros Electrónicos) requires taxpayers to submit electronic sales (RVIE- Registro de Ventas e Ingresos Electrónico) and purchase (RCE – Registro de Compras Electrónico) registers derived from their e-invoices and receipts. Rolled out in phases beginning October 2023, the system initially applied to taxpayers in the Special and MYPE regimes, while general-regime taxpayers were scheduled for January 2024. Although officially in force, SUNAT has extended penalty-relief periods through mid-2026 to allow companies sufficient time for full implementation.
Peru’s mandatory digital tax reporting system for sales and purchase ledgers
key implementation dates
The main SIRE reporting milestones in Peru
Since October 2023, special and MYPE regime taxpayers began reporting electronic sales (Registro de ventas e ingresos electrónico-RVIE) and purchase (Registro de compras electrónico-RCE) registers via SIRE.
In January 2024, general-regime taxpayers were required to comply with SIRE, submitting their electronic sales and purchase registers.
Initial penalty enforcement was scheduled, although SUNAT granted transitional relief to allow firms additional adaptation time.
In June 2026, extended penalty-free adjustment period ends, after which full compliance enforcement is expected.
Peru's GRE Overview
Implementation
Digital tax reporting via SIRE is mandatory nationwide, requiring all taxpayers to submit electronic sales and purchase registers derived from e-invoices and receipts. Reporting must be transmitted to SUNAT through the SIRE platform according to the phased schedule.
Tax Authority
SIRE is administered by SUNAT, which validates electronic registers in near real-time and ensures traceability and audit readiness.
Format
Registers must be submitted in UBL 2.1 XML format according to SUNAT’s technical specifications within the SEE system.
Digital Signature
All submissions must include appropriate digital authentication to ensure the integrity and authenticity of the data transmitted to SUNAT.
Archiving
Companies must securely store submitted registers and associated validation receipts for the statutory retention period (generally five years), ensuring accessibility for audits.
Want to see how Code10 can help your SAP system comply with Digital Tax Reporting via SIRE in Peru?
Frequently asked questions
What is the difference between RVIE and RCE?
RVIE (Registro de ventas e ingresos electrónico) refers to the electronic sales register, while RCE (Registro de compras electrónico-RCE) refers to the electronic purchase register. Both must be submitted through SIRE (Sistema Integrado de Registros Electrónicos) and are derived from your e-invoices and receipts.
Are there penalties for late or incorrect SIRE submissions?
Yes. SUNAT enforces penalties, but transitional relief periods were granted until January 2026 to allow companies time to adapt and ensure accurate reporting.
Are there different reporting rules for domestic and international transactions
SIRE primarily covers domestic sales and purchases, but any cross-border transactions that generate taxable events must also be reported according to SUNAT guidelines.
Can SIRE reporting be integrated with GRE and e-invoicing?
Absolutely. SIRE submissions are generated from the same e-invoices (B2B, B2C, B2G) and transport documents (GRE), creating a fully integrated digital compliance workflow.
Can SIRE reports be generated automatically from ERP systems like SAP?
Yes. SAP DRC and other ERP solutions can automate SIRE reporting. Code10 also provides specialized developments to address local requirements beyond SAP standard functionality.
Code10 is your Partner to Comply with the SIRE Digital Reporting
Peru’s SIRE system requires businesses to generate and submit electronic sales (RVIE) and purchase (RCE) registers derived from transactional data and e-invoices. This obligation demands reliable extraction of financial data from ERP systems, structured register creation, and secure submission to SUNAT.
At Code10, we help organizations integrate SIRE reporting into their ERP landscape. We can do that with the standard SAP solution, DRC, or with our eCompliance Hub. Leveraging our expertise in SAP and tax compliance integrations, we automate register generation, align reporting with SUNAT specifications, and ensure secure transmission workflows. This allows companies to maintain accurate, auditable digital records while simplifying compliance with Peru’s evolving tax reporting framework
