{"id":989148,"date":"2024-02-04T00:00:00","date_gmt":"2024-02-04T05:00:00","guid":{"rendered":"https:\/\/cgestiona.com\/?p=989148"},"modified":"2026-05-15T00:20:14","modified_gmt":"2026-05-15T05:20:14","slug":"sunat-flexibiliza-el-cumplimiento-tributario-para-el-llevado-de-libros-y-registros-electronicos","status":"publish","type":"post","link":"https:\/\/cgestiona.com\/en\/sunat-flexibiliza-el-cumplimiento-tributario-para-el-llevado-de-libros-y-registros-electronicos\/","title":{"rendered":"SUNAT flexibiliza el cumplimiento tributario para el llevado de libros y registros electr\u00f3nicos"},"content":{"rendered":"<div class=\"vgblk-rw-wrapper limit-wrapper\">\n<p>La SUNAT no sancionar\u00e1 infracciones relacionadas al llevado de libros y registros electr\u00f3nicos (SIRE) hasta el 31 de diciembre de 2024.<\/p>\n<p>La Superintendencia Nacional de Aduanas y de Administraci\u00f3n Tributaria (SUNAT) ha dispuesto aplicar la facultad discrecional de no sancionar infracciones relacionadas al llevado de libros y registros electr\u00f3nicos (SIRE), en concreto las infracciones tipificadas en los numerales 2 y 10 del art\u00edculo 175 del C\u00f3digo Tributario.<\/p>\n<p>Esta medida se ha adoptado con el objetivo de facilitar el cumplimiento de las obligaciones tributarias y disponer medidas que permitan a la Administraci\u00f3n mejorar su sistema y a los contribuyentes adaptarse a este.<\/p>\n<h3>\u00bfQu\u00e9 infracciones no ser\u00e1n sancionadas?<\/h3>\n<p>Las infracciones que no ser\u00e1n sancionadas son las siguientes:<\/p>\n<p>No llevar los Registros de Compras y Ventas a trav\u00e9s del SIRE.<\/p>\n<p>No consignar debidamente la informaci\u00f3n en el SIRE.<\/p>\n<p>No cumplir el llevado de libros contable o registro sin observar la forma y condiciones.<\/p>\n<p>Cabe precisar que no procede efectuar devoluci\u00f3n ni compensaci\u00f3n de los pagos vinculados a las infracciones que son materia de discrecionalidad, efectuados hasta su vigencia.<\/p>\n<p>Esta medida es un beneficio para los contribuyentes que se han visto afectados por las contingencias que se han registrado en el SIRE. Sin embargo, es importante cumplir con la regularizaci\u00f3n de las infracciones antes de cualquier requerimiento de la Administraci\u00f3n Tributaria, a fin de evitar el desconocimiento del cr\u00e9dito fiscal.<\/p>\n<p>En este sentido, el Tribunal Fiscal ha se\u00f1alado que no resulta procedente el uso del cr\u00e9dito fiscal en el supuesto que el contribuyente no haya cumplido con la presentaci\u00f3n electr\u00f3nica del Registro de Compras (PLE), esto es, la debida anotaci\u00f3n de los comprobantes de pago de manera previa a cualquier requerimiento de la Administraci\u00f3n.<\/p>\n<p>Por lo tanto, se recomienda a los contribuyentes que hayan incurrido en alguna de las infracciones mencionadas, regularizarlas a la brevedad posible, a fin de evitar posibles contingencias con la Administraci\u00f3n Tributaria.<\/p>\n<p>+ PALABRAS:<\/p>\n<p>SIRE, SUNAT, libros y registros electr\u00f3nicos<\/p>\n<table>\n<tbody>\n<tr>\n<td>COPY PARA COMPARTIR ART\u00cdCULO EN FACEBOOK<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u00a1Buenas noticias para los contribuyentes!   La SUNAT ha decidido no sancionar infracciones relacionadas al SIRE hasta fin de a\u00f1o.  <\/p>\n<p>#SUNAT #SIRE #libroselectronicos #registroselectronicos #tributos #contabilidad #pymes<\/p>\n<p>SUNAT flexibiliza el cumplimiento tributario para el llevado de libros y registros electr\u00f3nicos<\/p>\n<\/div>\n<p><!-- .vgblk-rw-wrapper --><\/p>","protected":false},"excerpt":{"rendered":"<p>La SUNAT no sancionar\u00e1 infracciones relacionadas al llevado de libros y registros electr\u00f3nicos (SIRE) hasta el 31 de diciembre de 2024.<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[44],"tags":[60,42,45],"class_list":["post-989148","post","type-post","status-publish","format-standard","hentry","category-sunat-e-impuestos","tag-60","tag-peru","tag-sunat-e-impuestos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>SUNAT flexibiliza el cumplimiento tributario para el llev\u2026<\/title>\n<meta name=\"description\" content=\"La SUNAT no sancionar\u00e1 infracciones relacionadas al llevado de libros y registros electr\u00f3nicos (SIRE) hasta el 31 de diciembre de 2024.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cgestiona.com\/en\/sunat-flexibiliza-el-cumplimiento-tributario-para-el-llevado-de-libros-y-registros-electronicos\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SUNAT flexibiliza el cumplimiento tributario para el llev\u2026\" \/>\n<meta property=\"og:description\" content=\"La SUNAT no sancionar\u00e1 infracciones relacionadas al llevado de libros y registros electr\u00f3nicos (SIRE) hasta el 31 de diciembre de 2024.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/cgestiona.com\/en\/sunat-flexibiliza-el-cumplimiento-tributario-para-el-llevado-de-libros-y-registros-electronicos\/\" \/>\n<meta property=\"og:site_name\" content=\"C Gestiona\" \/>\n<meta property=\"article:published_time\" content=\"2024-02-04T05:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-15T05:20:14+00:00\" \/>\n<meta name=\"author\" content=\"gerencia@cgestiona.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"gerencia@cgestiona.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/cgestiona.com\\\/sunat-flexibiliza-el-cumplimiento-tributario-para-el-llevado-de-libros-y-registros-electronicos\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/cgestiona.com\\\/sunat-flexibiliza-el-cumplimiento-tributario-para-el-llevado-de-libros-y-registros-electronicos\\\/\"},\"author\":{\"name\":\"gerencia@cgestiona.com\",\"@id\":\"https:\\\/\\\/cgestiona.com\\\/#\\\/schema\\\/person\\\/657e41a5f3f2452b024074d9056d7fb1\"},\"headline\":\"SUNAT flexibiliza el cumplimiento tributario para el llevado de libros y registros electr\u00f3nicos\",\"datePublished\":\"2024-02-04T05:00:00+00:00\",\"dateModified\":\"2026-05-15T05:20:14+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/cgestiona.com\\\/sunat-flexibiliza-el-cumplimiento-tributario-para-el-llevado-de-libros-y-registros-electronicos\\\/\"},\"wordCount\":399,\"publisher\":{\"@id\":\"https:\\\/\\\/cgestiona.com\\\/#organization\"},\"keywords\":[\"2023\",\"Per\u00fa\",\"SUNAT e impuestos\"],\"articleSection\":[\"SUNAT e impuestos\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/cgestiona.com\\\/sunat-flexibiliza-el-cumplimiento-tributario-para-el-llevado-de-libros-y-registros-electronicos\\\/\",\"url\":\"https:\\\/\\\/cgestiona.com\\\/sunat-flexibiliza-el-cumplimiento-tributario-para-el-llevado-de-libros-y-registros-electronicos\\\/\",\"name\":\"SUNAT flexibiliza el cumplimiento tributario para el llev\u2026\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/cgestiona.com\\\/#website\"},\"datePublished\":\"2024-02-04T05:00:00+00:00\",\"dateModified\":\"2026-05-15T05:20:14+00:00\",\"description\":\"La SUNAT no sancionar\u00e1 infracciones relacionadas al llevado de libros y registros electr\u00f3nicos (SIRE) hasta el 31 de diciembre de 2024.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/cgestiona.com\\\/sunat-flexibiliza-el-cumplimiento-tributario-para-el-llevado-de-libros-y-registros-electronicos\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/cgestiona.com\\\/sunat-flexibiliza-el-cumplimiento-tributario-para-el-llevado-de-libros-y-registros-electronicos\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/cgestiona.com\\\/sunat-flexibiliza-el-cumplimiento-tributario-para-el-llevado-de-libros-y-registros-electronicos\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/cgestiona.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"SUNAT flexibiliza el cumplimiento tributario para el llevado de libros y registros electr\u00f3nicos\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/cgestiona.com\\\/#website\",\"url\":\"https:\\\/\\\/cgestiona.com\\\/\",\"name\":\"C Gestiona\",\"description\":\"Sitio web oficial\",\"publisher\":{\"@id\":\"https:\\\/\\\/cgestiona.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/cgestiona.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/cgestiona.com\\\/#organization\",\"name\":\"C Gestiona\",\"url\":\"https:\\\/\\\/cgestiona.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/cgestiona.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/cgestiona.com\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/logo-cgestiona-color-img.png\",\"contentUrl\":\"https:\\\/\\\/cgestiona.com\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/logo-cgestiona-color-img.png\",\"width\":935,\"height\":452,\"caption\":\"C Gestiona\"},\"image\":{\"@id\":\"https:\\\/\\\/cgestiona.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/cgestiona.com\\\/#\\\/schema\\\/person\\\/657e41a5f3f2452b024074d9056d7fb1\",\"name\":\"gerencia@cgestiona.com\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/cgestiona.com\\\/wp-content\\\/litespeed\\\/avatar\\\/2389aa901829a01dc2bd514df0f435ad.jpg?ver=1778564243\",\"url\":\"https:\\\/\\\/cgestiona.com\\\/wp-content\\\/litespeed\\\/avatar\\\/2389aa901829a01dc2bd514df0f435ad.jpg?ver=1778564243\",\"contentUrl\":\"https:\\\/\\\/cgestiona.com\\\/wp-content\\\/litespeed\\\/avatar\\\/2389aa901829a01dc2bd514df0f435ad.jpg?ver=1778564243\",\"caption\":\"gerencia@cgestiona.com\"},\"sameAs\":[\"http:\\\/\\\/cgestiona.com\"],\"url\":\"https:\\\/\\\/cgestiona.com\\\/en\\\/author\\\/gerenciacgestiona-com\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"SUNAT flexibiliza el cumplimiento tributario para el llev\u2026","description":"La SUNAT no sancionar\u00e1 infracciones relacionadas al llevado de libros y registros electr\u00f3nicos (SIRE) hasta el 31 de diciembre de 2024.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/cgestiona.com\/en\/sunat-flexibiliza-el-cumplimiento-tributario-para-el-llevado-de-libros-y-registros-electronicos\/","og_locale":"en_US","og_type":"article","og_title":"SUNAT flexibiliza el cumplimiento tributario para el llev\u2026","og_description":"La SUNAT no sancionar\u00e1 infracciones relacionadas al llevado de libros y registros electr\u00f3nicos (SIRE) hasta el 31 de diciembre de 2024.","og_url":"https:\/\/cgestiona.com\/en\/sunat-flexibiliza-el-cumplimiento-tributario-para-el-llevado-de-libros-y-registros-electronicos\/","og_site_name":"C Gestiona","article_published_time":"2024-02-04T05:00:00+00:00","article_modified_time":"2026-05-15T05:20:14+00:00","author":"gerencia@cgestiona.com","twitter_card":"summary_large_image","twitter_misc":{"Written by":"gerencia@cgestiona.com","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/cgestiona.com\/sunat-flexibiliza-el-cumplimiento-tributario-para-el-llevado-de-libros-y-registros-electronicos\/#article","isPartOf":{"@id":"https:\/\/cgestiona.com\/sunat-flexibiliza-el-cumplimiento-tributario-para-el-llevado-de-libros-y-registros-electronicos\/"},"author":{"name":"gerencia@cgestiona.com","@id":"https:\/\/cgestiona.com\/#\/schema\/person\/657e41a5f3f2452b024074d9056d7fb1"},"headline":"SUNAT flexibiliza el cumplimiento tributario para el llevado de libros y registros electr\u00f3nicos","datePublished":"2024-02-04T05:00:00+00:00","dateModified":"2026-05-15T05:20:14+00:00","mainEntityOfPage":{"@id":"https:\/\/cgestiona.com\/sunat-flexibiliza-el-cumplimiento-tributario-para-el-llevado-de-libros-y-registros-electronicos\/"},"wordCount":399,"publisher":{"@id":"https:\/\/cgestiona.com\/#organization"},"keywords":["2023","Per\u00fa","SUNAT e impuestos"],"articleSection":["SUNAT e impuestos"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/cgestiona.com\/sunat-flexibiliza-el-cumplimiento-tributario-para-el-llevado-de-libros-y-registros-electronicos\/","url":"https:\/\/cgestiona.com\/sunat-flexibiliza-el-cumplimiento-tributario-para-el-llevado-de-libros-y-registros-electronicos\/","name":"SUNAT flexibiliza el cumplimiento tributario para el llev\u2026","isPartOf":{"@id":"https:\/\/cgestiona.com\/#website"},"datePublished":"2024-02-04T05:00:00+00:00","dateModified":"2026-05-15T05:20:14+00:00","description":"La SUNAT no sancionar\u00e1 infracciones relacionadas al llevado de libros y registros electr\u00f3nicos (SIRE) hasta el 31 de diciembre de 2024.","breadcrumb":{"@id":"https:\/\/cgestiona.com\/sunat-flexibiliza-el-cumplimiento-tributario-para-el-llevado-de-libros-y-registros-electronicos\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/cgestiona.com\/sunat-flexibiliza-el-cumplimiento-tributario-para-el-llevado-de-libros-y-registros-electronicos\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/cgestiona.com\/sunat-flexibiliza-el-cumplimiento-tributario-para-el-llevado-de-libros-y-registros-electronicos\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/cgestiona.com\/"},{"@type":"ListItem","position":2,"name":"SUNAT flexibiliza el cumplimiento tributario para el llevado de libros y registros electr\u00f3nicos"}]},{"@type":"WebSite","@id":"https:\/\/cgestiona.com\/#website","url":"https:\/\/cgestiona.com\/","name":"C Gestiona","description":"Sitio web oficial","publisher":{"@id":"https:\/\/cgestiona.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/cgestiona.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/cgestiona.com\/#organization","name":"C Gestiona","url":"https:\/\/cgestiona.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/cgestiona.com\/#\/schema\/logo\/image\/","url":"https:\/\/cgestiona.com\/wp-content\/uploads\/2025\/03\/logo-cgestiona-color-img.png","contentUrl":"https:\/\/cgestiona.com\/wp-content\/uploads\/2025\/03\/logo-cgestiona-color-img.png","width":935,"height":452,"caption":"C Gestiona"},"image":{"@id":"https:\/\/cgestiona.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/cgestiona.com\/#\/schema\/person\/657e41a5f3f2452b024074d9056d7fb1","name":"gerencia@cgestiona.com","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/cgestiona.com\/wp-content\/litespeed\/avatar\/2389aa901829a01dc2bd514df0f435ad.jpg?ver=1778564243","url":"https:\/\/cgestiona.com\/wp-content\/litespeed\/avatar\/2389aa901829a01dc2bd514df0f435ad.jpg?ver=1778564243","contentUrl":"https:\/\/cgestiona.com\/wp-content\/litespeed\/avatar\/2389aa901829a01dc2bd514df0f435ad.jpg?ver=1778564243","caption":"gerencia@cgestiona.com"},"sameAs":["http:\/\/cgestiona.com"],"url":"https:\/\/cgestiona.com\/en\/author\/gerenciacgestiona-com\/"}]}},"_links":{"self":[{"href":"https:\/\/cgestiona.com\/en\/wp-json\/wp\/v2\/posts\/989148","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cgestiona.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cgestiona.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cgestiona.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cgestiona.com\/en\/wp-json\/wp\/v2\/comments?post=989148"}],"version-history":[{"count":1,"href":"https:\/\/cgestiona.com\/en\/wp-json\/wp\/v2\/posts\/989148\/revisions"}],"predecessor-version":[{"id":990212,"href":"https:\/\/cgestiona.com\/en\/wp-json\/wp\/v2\/posts\/989148\/revisions\/990212"}],"wp:attachment":[{"href":"https:\/\/cgestiona.com\/en\/wp-json\/wp\/v2\/media?parent=989148"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cgestiona.com\/en\/wp-json\/wp\/v2\/categories?post=989148"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cgestiona.com\/en\/wp-json\/wp\/v2\/tags?post=989148"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}