New provisions for the keeping of the Sales and Income Record

August 3, 2021

Through Superintendency Resolution No. 112-2021, SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria or National Superintendency of Customs and Tax Administration (IRS)) new provisions for keeping the Sales and Income Registry electronically are enacted and modifies related resolutions.

1. Regulatory background

Through Superintendency Resolutions No. 286-2009/SUNAT and 066-2013/SUNAT, the System for keeping electronic books and records (SLE – PLE) and the System for keeping records of sales and income and purchases electronically in SUNAT Online Operations were approved (SLE – Portal), respectively.

Likewise, to record the transactions in the electronic Sales and Income Record generated in the SLE – PLE and the SLE-Portal, the tax debtor must enter in these systems the information related to its payment vouchers, debit, and credit notes, being solely in the case of the SLE – Portal, the system automatically incorporates the information related to such documents issued through the electronic issuance system.

According to the regulations governing the Electronic Issuance System created by Superintendency Resolution No. 300-2014/SUNAT, SUNAT has information relating not only to the documents issued through the SEE – SOL (electronic invoice used by electronic issuers subject to certain regimes), so it is appropriate to establish new provisions for keeping the Register of Sales and Income electronically to facilitate compliance with this obligation, replacing progressively the provisions contained in the SLE-PLE and in the SLE – Portal to keep said record, proposing the tax debtors said record incorporating the aforementioned information.

2. New provisions

RVIE Module

The main provision is the approval of the RVIE (Registro Ventas e Ingresos Electrónico or Electronic Sales and Income Record) module for the RVIE keeping included in the “Integrated System of Electronic Records” of SUNAT Online Operations, which can be accessed through this system, the RVIE client application and the SUNAT API web service, which allows:

  1. To follow the previous process to generate the RVIE and/or record therein from accessing the RVIE proposal to generating the preliminary RVIE.
  2. To generate the RVIE and/or record therein the operations of the period and subsequent adjustments only through SUNAT Online Operations.
  3. The storage, filing, and preservation by SUNAT of the RVIE in substitution of the generator.
  4. To consult and/or download files under the terms indicated in this resolution. 

Obligated parties

The parties obliged to keep their Sales and Income Record in electronic form are gradually obliged to keep the RVIE under the following:

  1. As of November 2021, the subjects included in Annex No. 7.
  2. From the period April 2022:
    • All others who are obliged to keep their Sales and Income Record electronically according to Superintendency Resolution No. 379-2013/SUNAT.
    • Those obliged to keep such records in the SLE – PLE or in the SLE – Portal, having voluntarily generated it in the latter.
    • Those obliged to keep their Sales and Income Record electronically in the SLE – PLE, having voluntarily joined the aforementioned system, and
    • Those incorporated to a directory of main taxpayers or the directory of the Intendencia de Principales Contribuyentes Nacionales (Intendance of National Main Taxpayers) by SUNAT.
  3. Likewise, taxpayers who, being obliged to keep the Sales and Income Record, are not obliged to keep it electronically, may choose to join the RVIE keeping from the period onwards, provided they have a user code and SOL password.


Obtaining generator quality mainly determines:

  1. The obligation to close the Register of Sales and Income kept manually or on loose or continuous sheets, according to the corresponding regulations, before the corresponding annotation up to the period before that one the obligation to keep the RVIE is acquired or the period before that one the RVIE was generated upon affiliation to its keeping. In the case of the Sales and Income Record kept in the SLE – PLE or the SLE – Portal, the obligation to record what corresponds up to the period before the obligation to keep the RVIE is acquired and make the respective closing. Otherwise, the RVIE module does not allow the generation of the RVIE.
  2. The obligation to generate the RVIE as of the period in which it is obliged to keep it or as of the period following the one for which it is affiliated to the keeping of this record. This obligation is maintained even when the taxpayer who obtained it by being included in a directory of main taxpayers or when one of the Intendance of National Main Taxpayers is excluded from those directories.
  3. The obligation to generate only the Purchases Record in the SLE – PLE or the SLE – Portal and/or record therein, from the period the RVIE keeping is affiliated or is obliged to keep the RVIE unless such obligation arises from its incorporation to a directory of major taxpayers or the Intendance of National Main Taxpayers, the latter cases in which its obligation to keep the referred Purchases Record takes effect on the first calendar day of the fourth month following that one such incorporation comes into effect.
  4. The right to consult and/or download the RVIE proposal and the preliminary RVIE before the RVIE is generated and/or operations are recorded therein, the facilitating flat file made by SUNAT, and the preliminary of subsequent adjustments before they are recorded in the RVIE and the files in digital formats that make up the RVIE.

3. Annexes and other provisions

For the annexes of this module and other provisions, please visit the following web link: El Peruano 03/08/21

Source: El Peruano 03/08/21