The Peruvian tax administration has released a new Resolution n. 00040-2022/SUNAT intended to expand the process of change to the System of Electronic Ledgers established in the country. This new module is closely related to the changes introduced in August 2021, by means of Resolution n. 000112-2021/SUNAT, when a similar module was first introduced for reporting the sales (Registro de Ventas e Ingresos Eletrónicos – RVIE) made by taxpayers.
The Resolution approved the Integrated System of Electronic Records (Sistema Integrado de Registros Eletrónicos – SIRE) to include a new module called Record of Electronic Purchases (RCE – Registro de Compras Electrónicas), which will allow taxpayers to automatically generate the proposal RCE, using information from the Electronic Invoice System (Sistema de Emisión Eletrónica – SEE). Taxpayers may confirm or modify the record proposal that is automatically generated and submit them as monthly tax declarations, in the same as with the RVIE. The RCE and the RVIE must, then, be generated in conjunction.
Implementation will start in October 2022 and will be rolled out in phases for different groups of taxpayers.
