SIRE: a practical guide to your purchase and sales registers
What SUNAT's proposal is, when to accept, complement or replace it, and how to avoid observations in your electronic registers.
Peru's Tax Payment System (SPOT), known as detracciones, requires that for certain transactions a percentage of the amount be deposited into the supplier's SPOT account at Banco de la Nación. Those funds are used by the supplier to pay its taxes.
When does it apply?
It applies to the sale of certain goods and to specific services and construction contracts listed in the SPOT regulations, when the transaction exceeds the minimum amount. Each good or service has its own rate, so check the current rate with SUNAT before calculating the deposit.
Who makes the deposit?
As a general rule the customer (buyer or service user) does, deducting it from the payment to the supplier. In some special cases the obligation falls on the supplier.
The bulk payment, step by step
- Gather the period's invoices subject to SPOT.
- Generate the file with the structure SUNAT requires for bulk payment.
- Upload it to SUNAT Operaciones en Línea; the system validates it before accepting it.
- Pay the batch through the authorized channels.
- Download the deposit certificates and link them to each receipt.
Tip: a timely deposit is required to use the input VAT credit for that purchase. Late deposits can temporarily block that credit and lead to fines.
Data to validate before generating the file
- Supplier RUC and an active SPOT account.
- The correct good or service code under the regulations.
- Transaction type and tax period.
- Deposit amount, rounded with no decimals.
- Receipt series and number, exactly as on the invoice.
Common errors
- Using an outdated rate or the rate of a different service.
- Calculating the withholding on an amount other than the transaction total.
- Typing the data of dozens of invoices by hand.
- Not keeping the certificates with each receipt.
SPOT in CIGE Gb
CIGE Gb generates the SPOT bulk payment file from purchases already recorded, with no retyping, and helps you keep track of the deposit certificates.
This article is for information only. Always check current SUNAT regulations or consult your accountant before making decisions.