SPOT withholdings: how to prepare the bulk payment without errors
What the SPOT system is, which data to validate before generating the file for SUNAT and how to avoid losing your input VAT credit.
SUNAT's Integrated Electronic Records System (SIRE) changed how the Sales and Income Register and the Purchase Register are kept. Instead of building them from scratch, you now start from a proposal that SUNAT prepares with the electronic receipt information it already has.
What is SUNAT's proposal?
It is a draft of your registers for the period, built from the electronic receipts issued and received. Your job is to review it, correct anything that does not reflect your business and generate the final register by your due date under the filing schedule.
Your three options
- Accept it, when it matches your accounting records.
- Complement it, adding receipts that are missing or excluding those that do not belong to the period.
- Replace it, uploading the complete register prepared in your accounting system.
Note that SUNAT requires generating the Sales Register first and then the Purchase Register for the same period.
Tip: before accepting, compare the proposal with your accounting. Differences usually come from receipts issued late, credit notes, non-resident documents or purchases you chose to record in another period.
Common errors that trigger observations
- Accepting the proposal without reviewing it and later finding differences with the books.
- Receipts from suppliers whose RUC is flagged or deregistered, which should be checked before claiming input VAT.
- Credit and debit notes not properly linked to the original receipt.
- Leaving everything to the last day of the schedule.
Good monthly practices
- Record purchases and sales throughout the month, not only at closing.
- Validate each supplier's RUC and status when recording the receipt.
- Download the proposal as soon as it is available and reconcile it with your records.
- Review excluded or pending receipts before generating the register.
- Keep the generation records as part of the period's documentation.
SIRE in CIGE Fi
CIGE Fi integrates with SIRE and SUNAT services, validates the RUC in real time and helps you compare the proposal with your records, so the process is fast and free of manual entry.
This article is for information only. Always check current SUNAT regulations or consult your accountant before making decisions.