Resolution No. 000032-2025-SUNAT/700000 issued by SUNAT extends the application of its discretionary power not to impose sanctions through December 2025. This extension applies to the reporting periods of July, August, September, October, November, and December 2025, and is intended to support ongoing inductive efforts that encourage proper submission of:
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RVIE – Electronic Sales and Income Registry
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RCE – Electronic Purchase Registry via the SIRE (Integrated Electronic Records System).
Businesses now have until January 31, 2026, to correct any issues related to the generation of these records or to make necessary adjustments within the SIRE platform.
