Peru Tax Agency Issues Resolution Extending Deadline for Mandatory Use of Electronic Records System

The Peruvian National Superintendency of Customs and Tax Administration June 24 issued Resolution No. 000217-2025, on mandatory use of the Integrated Electronic Records System (SIRE) for electronic sales and purchase records, for general sales tax (IGV) and selective consumption tax (ISC). The resolution includes measures: 1) extending to January 2026, from July 2025, the deadline for mandatory use of the SIRE, for main taxpayers required to keep sales and income registries and purchase registries as of Dec. 31, 2024; and 2) modifying previous regulations to reflect this change. The resolution enters into force June 27. [Peru, National Superintendency of Customs ...