Manufacturing: 2026 Indirect Tax Compliance Trends
Resolution No. 000033-2026/SUNAT, dated February 25, 2026, approved a new Informative Affidavit for reporting the issuance of air transportation tickets, replacing the use of PDT No. 3540 with a new automated submission system. The resolution entered into force on August 1, 2026.
Subsequently, Resolution No. 000140-2026/SUNAT established a transitional period from August to December 2026, during which the continued use of PDT No. 3540 is permitted on an exceptional basis to facilitate migration to the new system. Starting in January 2027, only the new affidavit in XML format will be accepted.
The main changes introduced by the regulation include:
- XML format based on the UBL 2.1 standard for submitting the affidavit.
- New deadlines for submitting information to SUNAT.
- More information for each ticket issued, improving the traceability and oversight of transactions.
Download the brochure to learn about the key details of this regulation.