PERU: SUNAT Issues New Resolution to Establish the Module for Keeping Electronic Records of Purchases (RCE)

Kelly Muniz
April 28, 2022

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.

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Kelly Muniz

Kelly Muniz is a Junior Regulatory Counsel at Sovos. Based in Stockholm and originally from Brazil, Kelly earned a Bachelor’s degree in Law in her home country, where she worked as a licensed lawyer. She also holds a Master’s degree in EU Business Law from Lund University in Sweden.
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