Through Superintendence Resolution No. 000140-2026/SUNAT, published on July 29, the tax authority allows commercial aviation companies to exceptionally use PDT No. 3540 to report air transport tickets issued from August to December 2026, subject to compliance with applicable requirements.
From January 2027, commercial aviation companies must comply with the Air Transport Tickets Informative Return, whose key aspects include:
· Filing in XML format under the UBL 2.1 standard.
· Replacement of PDT No. 3540 with a new affidavit filed per ticket issued.
· Filing due by the seventh calendar day of the month following issuance, with filing allowed from the ticket issue date.
· Expanded ticket-level data, including flight number, reservation code, itinerary, and fare, to improve traceability.
· Obligated entities include commercial airlines providing regular passenger air transport, domestic taxable tickets, international flights starting or ending in Peru, and tickets purchased abroad for use from Peru.
