{"id":989149,"date":"2024-01-01T00:00:00","date_gmt":"2024-01-01T05:00:00","guid":{"rendered":"https:\/\/cgestiona.com\/?p=989149"},"modified":"2026-05-15T00:20:14","modified_gmt":"2026-05-15T05:20:14","slug":"la-sunat-posterga-la-obligacion-de-llevar-los-registros-de-compras-y-ventas-a-traves-del-sire-h","status":"publish","type":"post","link":"https:\/\/cgestiona.com\/en\/la-sunat-posterga-la-obligacion-de-llevar-los-registros-de-compras-y-ventas-a-traves-del-sire-h\/","title":{"rendered":"La SUNAT posterga la obligaci\u00f3n de llevar los Registros de Compras y Ventas a trav\u00e9s del SIRE hasta enero de 2024"},"content":{"rendered":"
\n

Obligaci\u00f3n de llevar Registros de Compras y Ventas a trav\u00e9s del SIRE se posterga hasta enero de 2024.<\/p>\n

La Superintendencia Nacional de Aduanas y de Administraci\u00f3n Tributaria (SUNAT) ha publicado la Resoluci\u00f3n de Superintendencia N\u00b0 000204-2023\/SUNAT, mediante la cual posterga la obligaci\u00f3n de llevar los Registros de Compras y Ventas a trav\u00e9s del Sistema Integrado de Registros Electr\u00f3nicos (SIRE).<\/p>\n

La Resoluci\u00f3n establece que los contribuyentes que, al 30 de setiembre de 2023, se encontraban obligados a llevar los Registros de Compras y Ventas, deber\u00e1n hacerlo a trav\u00e9s del SIRE a partir de los siguientes per\u00edodos:<\/p>\n

Los sujetos comprendidos en el anexo N\u00b0 7 de la Resoluci\u00f3n N\u00b0 000190-2022\/SUNAT: a partir del per\u00edodo julio de 2023.<\/p>\n

Los sujetos que, desde el per\u00edodo julio, agosto o setiembre de 2023, hubieran adquirido la obligaci\u00f3n de llevar los registros en el SLE-PLE o SLE-Portal: a partir de los per\u00edodos julio, agosto o setiembre de 2023, seg\u00fan corresponda.<\/p>\n

Los sujetos que, al 30 de setiembre de 2023, se encuentren obligados a llevar el Registro de Ventas e Ingresos y el Registro de Compras, y no est\u00e9n comprendidos en los supuestos anteriores: a partir del per\u00edodo octubre de 2023.<\/p>\n

Diferenciaci\u00f3n entre los contribuyentes<\/h3>\n

Es importante se\u00f1alar que la Resoluci\u00f3n establece una diferenciaci\u00f3n entre los contribuyentes que pertenecen al R\u00e9gimen Especial del Impuesto a la Renta (RER) o R\u00e9gimen MYPE Tributario de aquellos que se encuentran en R\u00e9gimen General.<\/p>\n

En el caso de los contribuyentes del RER o MYPE Tributario, la obligaci\u00f3n de llevar los Registros de Compras y Ventas a trav\u00e9s del SIRE se posterga hasta el per\u00edodo enero de 2024.<\/p>\n

Esta medida se justifica en que la Administraci\u00f3n Tributaria ha identificado que los contribuyentes del RER o MYPE Tributario emiten vol\u00famenes poco considerables de comprobantes de pago, y por ello, han tenido mayor facilidad para la implementaci\u00f3n del sistema SIRE.<\/p>\n

Las modificaciones introducidas por la presente resoluci\u00f3n entraron en vigencia el 01 de octubre de 2023.<\/p>\n

Impacto de la medida<\/h3>\n

La postergaci\u00f3n de la obligaci\u00f3n de llevar los Registros de Compras y Ventas a trav\u00e9s del SIRE tiene un impacto positivo para los contribuyentes, ya que les brinda un mayor plazo para implementar el sistema.<\/p>\n

Este plazo adicional permitir\u00e1 a los contribuyentes contar con el tiempo necesario para capacitar a su personal, adquirir los equipos necesarios y realizar las pruebas pertinentes para garantizar el correcto funcionamiento del SIRE.<\/p>\n

Asimismo, la medida contribuye a reducir la carga administrativa de los contribuyentes, ya que les permite evitar la emisi\u00f3n de los comprobantes de pago en papel.<\/p>\n

+ PALABRAS: 389<\/p>\n

SIRE, SUNAT, libros electr\u00f3nicos<\/p>\n\n\n\n
COPY PARA COMPARTIR ART\u00cdCULO EN FACEBOOK<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00bfEres contribuyente? Tienes m\u00e1s tiempo para llevar los Registros de Compras y Ventas a trav\u00e9s del SIRE. La SUNAT ha postergado la obligaci\u00f3n hasta enero de 2024. \u23f3<\/p>\n

#SUNAT #SIRE #comprobantesdepago #tributos #peru #emprendedores<\/p>\n

La SUNAT posterga la obligaci\u00f3n de llevar los Registros de Compras y Ventas a trav\u00e9s del SIRE hasta enero de 2024<\/p>\n<\/div>\n

<\/p>","protected":false},"excerpt":{"rendered":"

Obligaci\u00f3n de llevar Registros de Compras y Ventas a trav\u00e9s del SIRE se posterga hasta enero 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-989149","post","type-post","status-publish","format-standard","hentry","category-sunat-e-impuestos","tag-60","tag-peru","tag-sunat-e-impuestos"],"yoast_head":"\nLa SUNAT posterga la obligaci\u00f3n de llevar los Registros d\u2026<\/title>\n<meta name=\"description\" content=\"Obligaci\u00f3n de llevar Registros de Compras y Ventas a trav\u00e9s del SIRE se posterga hasta enero de 2024.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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