One-minute recap
If you run a small business in Lima, Arequipa, or Trujillo and your accountant still "uploads PLE the old way", you have a problem. SIRE SUNAT is not a new version of PLE. It is a different mechanism with a different calendar, different rules, and different liability. SUNAT in 2026 no longer grants "we didn't make it in time".
- SIRE (Sistema Integrado de Registros Electrónicos) is the mandatory SUNAT subsystem that replaces SLE-PLE for the sales and purchase registers.
- It has two modules: RVIE (Electronic Sales and Income Register) and RCE (Electronic Purchase Register).
- SUNAT generates a propuesta (draft) from your CPE. You accept or correct it. You no longer "upload the book" the way you did with PLE.
- By May 2026, the SIRE obligation covers every Régimen General taxpayer and most of the Régimen Mype Tributario (RMT).
- The penalty for missing the deadline is 0.3% of last year's net income (minimum 0.1 UIT, maximum 12 UIT) under article 175.5 of the Peruvian Tax Code.
- A SIRE inconsistency drags in secondary problems: VAT mismatch, loss of input credit, audit notices.
Where SIRE came from, and why it isn't just "the new PLE"
Peru has been moving tax accounting to electronic format since 2014, when SLE-PLE (Sistema de Libros Electrónicos – Programa de Libros Electrónicos) launched. PLE is desktop software: the taxpayer assembles data locally (Excel, ERP, accounting software), produces strictly formatted.txt files, and uploads them to the SUNAT portal. SUNAT validated after the fact, once the files were already built.
Superintendency Resolution 040-2022/SUNAT (March 2022) introduced SIRE as a different model. SUNAT already has every one of your CPE (electronic invoice, electronic ticket, credit and debit notes) and GRE (electronic transport waybills) on its servers. Why force the taxpayer to repackage the same data into.txt? The SIRE logic is simple: "we build the draft, you confirm it."
Later resolutions widened the obligation: first PRICO (top contributors), then mid-size firms, then the broad sweep of Régimen Mype Tributario. By May 2026, SIRE applies to essentially all of Régimen General and most of RMT. NRUS (Nuevo RUS) is still out, for now, but that is the last reprieve. SUNAT is moving toward universal coverage.
The practical shift for a small business is sharp: liability moves from filing to conformity. You used to "send the book". Now SUNAT already has it; you confirm or push back. It sounds simpler, but it opens a new category of risk: if you do not push back on time, you accepted what SUNAT thinks about your sales and purchases. Including SUNAT's own errors.
What SIRE is made of: RVIE and RCE
RVIE (Electronic Sales and Income Register) is the electronic sales book. SUNAT aggregates every CPE you issued from its system, adds other operations if you declared any separately (exports without CPE, VAT-exempt sales), and emits the period propuesta on the first business day of the month.
RCE (Electronic Purchase Register) is the electronic purchase book. This one is more delicate: SUNAT takes CPE issued to your name by other taxpayers and proposes them as the basis of your purchase book. You decide for each: accept, exclude (because it does not match your business, or because it's a phantom CPE from a problem supplier), or reclassify into special VAT regimes.
Each module runs in three modes: accept the propuesta as is, replace the propuesta with your own file (for complex operations), or modify with targeted corrections. Once the period closes, SIRE issues a Constancia de Recepción with a unique number and hash. That document is your proof of compliance. Without it, you have none.
Step by Step: closing the month through SIRE
If your accountant is filing RVIE/RCE for the first time, this is the process map.
#1. Authorization
Log in to SOL (Operaciones en Línea) with your RUC and Clave SOL. If you delegate to an outside accountant, issue them a Secondary User Code with SIRE privileges only. Do not hand over root-level access.
#2. Verify your CPE baseline
Before opening the propuesta, go to "Consulta CPE" and confirm that every invoice and ticket you issued is in the SUNAT system. One missing CPE equals a mismatch in RVIE: fine or audit visit.
#3. Open the period
SUNAT publishes the propuesta on the first business day of the month. Open SIRE and pick RVIE → Propuesta Management (plus RCE in parallel).
#4. Reconcile with the internal register
Download the propuesta as.txt or Excel. Compare it line by line with your internal register (ERP or accountant spreadsheet). Any difference is a flag.
#5. Corrections
Through the interface or a bulk upload: add other operations (non-CPE), drop phantom CPE in RCE, refine the operation type.
#6. Generate and submit
When the totals match, click "Generate" and SIRE issues the Constancia. Download and archive it locally and in the cloud. Without a Constancia, you cannot prove compliance.
#7. Deadline
The cutoff depends on the last digit of your RUC. SUNAT publishes the annual vencimientos contribuyentes calendar. Late = automatic fine, no notice.
When SIRE "just works" and when it does not
Not every small business has the same experience. Three practical scenarios.
Scenario A: "SIRE saves you." You bill the entire sales flow with electronic invoice or ticket from day one, you have no VAT-exempt operations, you do not run prepayments, and you close clean monthly cycles. The SUNAT propuesta matches your internal book at 95% or more. Thirty minutes and the month is done. Rare, but it happens.
Scenario B: "You have to configure." You have at least one of these factors:
- exports without electronic invoice (handled through DUA);
- VAT-exempt sales (educational services, basic medical care);
- prepayments split between deposit and final payment;
- operations with non-domiciled parties (suppliers from the US, Chile, Colombia);
- internal reclassifications between operation types.
The base propuesta will always be incomplete. You need a serious ERP module (for example, l10n_pe in Odoo with a custom extension) or an advanced Excel template that prepares other operations for upload. Without one, the accountant burns 8 to 14 hours a month instead of 30 minutes.
Scenario C: "SIRE does not apply to you yet." If you are in NRUS, the SIRE obligation is deferred. Do not relax: SUNAT set the direction and every regime will be covered. If your NRUS is approaching the income cap, planning the move to RMT and SIRE now costs less than scrambling mid-year. A forced jump always costs more than a scheduled migration.
Five mistakes that drag small businesses into fines
#1. "Accept the propuesta without looking"
An accountant with 40 clients approves propuestas on autopilot. Six months later SUNAT opens a verification: a phantom CPE stayed in RCE, the VAT input credit loses its base. Tax reassessment plus a 50% penalty under article 178.1 of the Tax Code.
#2. ERP out of sync
Odoo, SAP B1, or NetSuite keep their own internal register. If the CPE travels to SUNAT through a PSE (electronic services provider) but the entry in the ERP lags behind, the internal book and the SIRE propuesta drift apart every month. That feeds a chain of corrections and wasted time.
#3. Ignoring the GRE
In 2026 SUNAT finishes migrating the Electronic Transport Waybill (GRE) to a mandatory form after June 30: the paper guía loses validity. GRE is not part of SIRE directly, but without it you cannot back the physical movement of goods that supports the CPE. Fines stack in parallel.
#4. "Excel heroics"
The accountant runs a "parallel register" in Excel to audit SIRE. Three months in, Excel and SIRE drift by S/ 12,000 to 40,000 a month. Nobody knows which version is true anymore. Seen in person during an audit of a mid-size textile firm in Callao.
#5. "Wait until the last day"
Small businesses wait for the deadline to generate the Constancia. But on deadline day the SUNAT portal is overloaded: sessions expire,.txt fails to parse, error 500 hits. Upload failure = missed deadline = fine. File RVIE and RCE in the first week after the propuesta opens.
Anonymous case: medical-equipment distributor in Lima
Anonymized case from a 2025 engagement.
Situation. Medical-equipment importer, S/ 18 million in annual revenue, 45 staff. RMT, SIRE-mandatory since January 2024. The accountant ran the propuesta "out of PLE habit": exported.txt from a legacy tool and tried to paste it into SIRE as a replacement.
Problem. By month five of 2025, the gap between the internal book and RVIE reached S/ 280,000. RCE included three invoices from a supplier SUNAT had marked de baja in February. SUNAT opened a verification procedure.
What we did. SIRE configuration audit (10 business days). Reconstructed correct operations 12 months back. Reconfigured Odoo so CPE and the internal register close automatically through a reconciler on top of l10n_pe. Switched from monthly to weekly reconcile.
Result. SUNAT accepted the corrections. Final fine landed at S/ 16,050, against a potential S/ 78,000 or more, thanks to gradualidad for voluntary subsanación. From June 2025 on, RVIE and RCE close in 25 minutes a month instead of two full business days.
"The expensive part was not the fine. It was realizing we had spent a year accepting a version of SUNAT that was not ours."
30-day checklist
Download the SIRE 2026 Checklist: 47 points (28-page PDF): which CPE to review, which ERP settings must match the propuesta, which reports to prepare before quarter close, which deadlines land on holidays. Leave your email and we send it within an hour.
Further reading
- Odoo in Peru with SUNAT support from day one
- SUNAT 2026: the full timeline of changes
- Electronic Transport Waybill (GRE): the June 30, 2026 deadline
- Odoo audit for SUNAT compliance
- 3 mistakes that drag Peruvian small businesses into SUNAT fines in 2026
- Odoo rescue: what to do when the implementation fell apart
Frequently asked questions
Who is required to use SIRE in 2026?
Practically every Régimen General taxpayer and most of Régimen Mype Tributario (RMT). The exact schedule is in the current SUNAT resolution and the vencimientos contribuyentes calendar. NRUS is out, for now.
What is the penalty for filing late?
Article 175.5 of the Peruvian Tax Code sets the fine at 0.3% of the prior year's net income, with a 0.1 UIT floor and a 12 UIT cap. With gradualidad for voluntary subsanación, the discount can reach 90% under Superintendency Resolution 063-2007/SUNAT.
Can I use Excel instead of SIRE?
No. SIRE is the mandatory mechanism on the SUNAT portal. Excel is an internal reconciliation tool, not a replacement.
What do I do if the SUNAT propuesta does not match my internal book?
You correct it through propuesta modification or replace it with your own.txt file. Do not ignore it. Silence equals accepting SUNAT's version, errors included.
Do I need an ERP to handle SIRE?
Technically no, manual handling is possible. In practice, beyond about 30 invoices a month manual work becomes an error factory. Odoo with a properly configured l10n_pe closes SIRE in minutes per month.
When will NRUS be required to use SIRE?
As of May 2026, NRUS is not yet required. But SUNAT is heading toward universal coverage across regimes. Preparing now is worth it.
Was PLE fully retired?
No. PLE still applies to other books (general ledger, daily journal), but for the sales and purchase registers SIRE replaced it. For Régimen General and RMT, that means running both: PLE for the remaining books and SIRE for the two main registers.
What changes for the GRE in 2026?
The Electronic Transport Waybill becomes fully mandatory after June 30, 2026. The paper guía loses validity. Without a GRE you cannot back the physical movement of goods that supports the CPE, and fines stack on top of any SIRE penalty.
Should I hire a PSE or work directly through SOL?
For low volume (under 50 CPE a month), direct SOL is fine. Above that, a serious PSE shrinks the lag between issuance and SIRE propuesta: CPE land in the system in minutes and the propuesta reflects reality. The difference shows up in the monthly reconcile.