Through Resolution No. 000392-2025/SUNAT, the use of the SIRE is postponed only to taxpayers who meet the following criteria:
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They are classified as main taxpayers as of December 31, 2024;
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Their net income for the taxable year 2024 is greater than $3,500,000.00 USD aprox.
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They are required to keep the Sales and Income Register and the Purchase Register electronically.
https://www.sunat.gob.pe/legislacion/superin/2025/000392-2025.pdf
