Superintendence resolution that postpones the opportunity from which the integrated system of electronic records will be used for the joint management of records of sales and income and electronic purchases

Article 1.- Reference

For the purposes of this provision, Resolution is understood to mean Superintendency Resolution No. 000040-2022/SUNAT, which approves the Integrated System of Electronic Records and the Module for keeping the Record of Purchases that is incorporated into said system.

Article 2.- Modifications to the Resolution

2.1. Amend paragraph 2.1. of article 2 of the Resolution, in the extreme referring to paragraphs 3.1. and 3.5 of article 3, the first paragraph of article 4 and the first paragraph of paragraph 8.3. of article 8 of Superintendence Resolution No. 000112-2021/SUNAT, in the following terms:

“Article 2. Modifications to the resolution

2.1. (…)

“Article 3. Subjects obliged to carry the RVIE and the RCE through the SIRE

3.1. Subjects required to keep the Sales and Income Registry and the Purchase Registry in accordance with the VAT Law are obliged to keep the RVIE and the RCE, in accordance with the following:

a) From the period July 2023, in the case of those included in Annex No. 7.

b) From the periods July, August or September 2023, as appropriate, those subjects who, in accordance with article 4 of Superintendency Resolution No. 286-2009/SUNAT and article 2 of Superintendence Resolution No. 379 -2013/SUNAT, acquire in those periods the obligation to keep the aforementioned records in the SLE – PLE or the SLE – Portal.

c) From the October 2023 period, those subjects who, as of September 30, 2023, are required to keep the Sales and Income Registry and the Purchase Registry, and are not included in subsections a) and b).

d) In the case of subjects who, as of October 1, 2023, are obliged to keep the Sales and Income Registry and the Purchase Registry, from the first calendar day of the third month following that in which they acquire said obligation or from the period in which they acquire by choice the quality of electronic issuer of the Electronic Issuance System referred to in Superintendence Resolution No. 300-2014/SUNAT, whichever occurs first.

3.5. What is stated in paragraphs 3.3. and 3.4. does not imply in any case the obligation to carry the RVIE and the RCE prior to the period July, August, September or October 2023, as appropriate.”

“Article 4. Affiliation for the management of the RVIE and the RCE through the SIRE

Subjects who are required to keep the Sales and Income Registry and the Purchase Registry and have a user code and SOL password may choose to join the RVIE and RCE through the SIRE, in accordance with the following:

a) From the period July 2023 to the period September 2023, the subjects obliged to keep said records electronically, for the aforementioned periods in which they are not obliged to keep the RVIE and the RCE.

b) As of the July 2023 period, those who are not obliged to carry them electronically.

“Article 8. Steps to follow for the generation of the RVIE and/or the annotation of operations in said registry

8.3. Of the generation of the RVIE and the RCE and/or the annotation in said registries

From the period of July 2023 or later, as appropriate, the subjects required to carry the RVIE and the RCE, according to article 3, or those who join them, after having the preliminary of the RVIE and the RCE, according to paragraph 8.2. of article 8 and paragraph 8-A.2. of article 8-A, respectively, can generate the RVIE and the RCE and/or record the respective information in said records, through the “Generation of records” option of the RVIE module or the RCE module, which can be accessed only if you enter one of those modules through SUNAT Online Operations.

2.2. Amend paragraph 3.1. of article 3 of the Resolution, in the extreme referring to the last paragraph of numeral 8-A.1.1. of paragraph 8-A.1. of article 8 that is incorporated in Superintendence Resolution No. 000112-2021/SUNAT and the second paragraph that is incorporated in the second final complementary provision of said resolution, in the following terms:

“Article 3. Additions to the resolution

3.1. “Article 8-A. Steps to follow for the generation of the RCE and/or the annotation in said registry.

8-A.1.

8-A.1.1. (…)

The flat file of the RCE proposal can also be accessed by all subjects obliged to keep the Purchase Registry that do not have the quality of generators, for the purpose of consulting it, from the period July 2023.”

“Second. Approval of the SIRE client application and its obtaining and use

The SIRE version 2.0 client application is approved, which will be available to those interested in SUNAT Virtual from July 1, 2023, to be used from that date even to access the RVIE module for the periods November 2021 to June 2023 This application replaces the RVIE client application, so any reference in this resolution to this application must be understood as referring to the SIRE client application.”

23. Modify the final complementary provisions of the Resolution, in the following terms:

FINAL SUPPLEMENTARY PROVISIONS

First. Validity

This resolution enters into force as of July 1, 2023, except for article 2, in the extreme referred to the modification of the fourth final complementary provision of the resolution, as well as the third and fourth final complementary provisions of this resolution, which are effective from the day following its publication.

Second. The approval of the new version of the PLE, its obtaining and use

Approval of the Electronic Book Program (PLE) version 5.4, which will be available to those interested in Virtual SUNAT from August 1, 2023, to be used as of that date, including for periods that were omitted to be registered until said date. date.

SUNAT facilitates, through its dependencies, the obtaining of the PLE for those who do not have internet access.

Third. From the generation of the RVIE and/or annotation of operations corresponding to the periods November 2021 to June 2023

The subjects included in Annex No. 7 of the resolution apply the provisions of this, before its modification by this resolution, for the purpose of generating the RVIE and/or recording in said registry the operations of the periods November 2021 to June 2021. 2023.

Quarter. Of the obligation to keep the Sales and Income Registry in the SLE – PLE or SLE – Portal from the period April 2022 to the period September 2023 and the affiliation to the RVIE

Tax debtors that are not included in Annex No. 7 of the resolution will continue to be subject to the regulations that regulate the obligation to keep the Sales and Income Registry electronically through the SLE – PLE or the SLE – Portal until the period September 2023, except that:

a) They choose to join the RVIE and the RCE in the SIRE, from the period July 2023, or

b) Acquire the obligation to carry the RVIE and the RCE, according to subparagraph b) of paragraph 3.1. of article 3, modified by this resolution.

For the periods April 2022 to June 2023, you cannot choose to join the RVIE led only.”

2.4. Amend paragraph 2.1. of the second complementary amending provision of the Resolution, in the extreme referring to the modification of subsection a) of numeral 5.1. of Superintendency Resolution No. 286-2009/SUNAT, and the fourth supplementary amending provision of the Resolution, in the extreme referring to the heading of the first paragraph of article 3 of Superintendence Resolution No. 066-2013/SUNAT, in the following terms:

AMENDMENT SUPPLEMENTARY PROVISIONS

Second. Modification of Superintendency Resolution No. 286-2009/SUNAT

2.1. “Article 5.- MEMBERSHIP IN THE SYSTEM

5.1. a) Keep a book and/or record indicated in Annex No. 1 or in Annex No. 4, in accordance with current regulations.

They can only be affiliated with respect to the records indicated in Annex No. 1 up to the period June 2023, in accordance with current regulations.

Quarter. Modification of Superintendency Resolution No. 066-2013/SUNAT

“Article 3. OF THE CONDITIONS TO OBTAIN THE QUALITY OF GENERATOR

The subject that has a user code and SOL key may obtain generator quality until June 2023, provided that they meet the following conditions:

FINAL SUPPLEMENTARY PROVISION

Only. – Validity

This resolution becomes effective the day after its publication.

Source: The Peruvian