{"id":7653,"date":"2023-09-18T20:28:48","date_gmt":"2023-09-19T01:28:48","guid":{"rendered":"https:\/\/sza.pe\/?p=7653"},"modified":"2025-06-24T15:35:03","modified_gmt":"2025-06-24T20:35:03","slug":"recordatorio-del-uso-del-sire-para-la-presentacion-de-los-registros-de-compras-y-ventas","status":"publish","type":"post","link":"https:\/\/sza.pe\/en\/recordatorio-del-uso-del-sire-para-la-presentacion-de-los-registros-de-compras-y-ventas\/","title":{"rendered":"Recordatorio del uso del sire para la presentaci\u00f3n de los registros de compras y ventas"},"content":{"rendered":"
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La SUNAT aprob\u00f3 e implement\u00f3 el llevado de los Registros de Ventas y Compras a trav\u00e9s del Sistema Integrado de Registros Electr\u00f3nicos (SIRE) mediante la Resoluci\u00f3n de Superintendencia N\u00b0 000112-2021\/SUNAT (en adelante, la \u2018Resoluci\u00f3n\u2019) y normas modificatorias.<\/p>

Procedemos a comentar las siguientes implicancias de este nuevo sistema de presentaci\u00f3n para los Registros de Ventas y Compras Electr\u00f3nicos:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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1. \u00bfDesde cu\u00e1ndo resulta obligatoria la presentaci\u00f3n de los registros a trav\u00e9s del SIRE?<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Conforme con el literal c) art\u00edculo 3 de la Resoluci\u00f3n, las empresas que, al 30 de septiembre del 2023, tengan la obligaci\u00f3n de llevar los Registro de Compras y Ventas, y no est\u00e9n comprendidas en los supuestos previstos en los incisos a) y b) de la Resoluci\u00f3n2, deber\u00e1n completar y presentar ambos registros por medio del SIRE desde octubre del 2023.<\/p>

En otras palabras, los contribuyentes deber\u00e1n llevar los Registros de Compras y ventas a trav\u00e9s del SIRE desde el periodo 2023-10.<\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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2. \u00bfDebe cerrarse el Programa de Libros Electr\u00f3nicos (PLE) de los Registros de Compras y Ventas por el periodo de septiembre del 2023?<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Seg\u00fan el art\u00edculo 5 de la Resoluci\u00f3n, las empresas obligadas a llevar el SIRE desde octubre de 2023 todav\u00eda deber\u00e1n presentar a trav\u00e9s del PLE los Registros de Compras y Ventas de septiembre del 2023 y proceder al cierre de estos libros.<\/p>

Siendo as\u00ed, el \u00faltimo periodo en el que ambos registros ser\u00e1n llevados a trav\u00e9s del PLE es el 2023-09. Con ello, se proceder\u00e1 a su cierre.<\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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El Equipo Legal Salazar & Z\u00fa\u00f1iga Abogados<\/a> queda a su disposici\u00f3n para cualquier consulta o coordinaci\u00f3n sobre este asunto. Para tales fines, por favor enviar un mensaje a: hugo.arbieto@sza.pe<\/a><\/p>

Los invitamos a revisar \u00e9sta y otras novedades legales en Salazar & Zu\u00f1iga Abogados | LinkedIn<\/a><\/p>

Saludos cordiales,<\/p>

Equipo Legal<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

La SUNAT aprob\u00f3 e implement\u00f3 el llevado de los Registros de Ventas y Compras a trav\u00e9s del Sistema Integrado de Registros Electr\u00f3nicos (SIRE) mediante la Resoluci\u00f3n de Superintendencia N\u00b0 000112-2021\/SUNAT (en adelante, la \u2018Resoluci\u00f3n\u2019) y normas modificatorias.<\/p>","protected":false},"author":1,"featured_media":7657,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-7653","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-derecho-tributario"],"acf":[],"featured_image_src":{"landsacpe":["https:\/\/sza.pe\/wp-content\/uploads\/2023\/09\/recordatorio-del-uso-del-sire-img-1140x445.jpg",1140,445,true],"list":["https:\/\/sza.pe\/wp-content\/uploads\/2023\/09\/recordatorio-del-uso-del-sire-img-463x348.jpg",463,348,true],"medium":["https:\/\/sza.pe\/wp-content\/uploads\/2023\/09\/recordatorio-del-uso-del-sire-img-300x163.jpg",300,163,true],"full":["https:\/\/sza.pe\/wp-content\/uploads\/2023\/09\/recordatorio-del-uso-del-sire-img.jpg",1200,650,false]},"yoast_head":"\nRecordatorio: Uso obligatorio de SIRE en registros 2023 - Salazar & Z\u00fa\u00f1iga Abogados<\/title>\n<meta name=\"description\" content=\"Desde octubre 2023, empresas deben usar SIRE para registros de Compras\/Ventas. \u00daltimo PLE: septiembre 2023. 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