Through SUNAT Resolution No. 000041-2026, penalties for maintaining electronic books and records without complying with the applicable formal requirements, as well as penalties for omissions in the recording of income, sales, purchases, and other transactions, will not be applied for filing periods from August 2026 through January 2027.
Additionally, the deadline for correcting the generation of Electronic Sales and Purchase Records through SIRE, and for making any corresponding adjustments, has been extended until February 28, 2027.
