SUNAT 2026 SMB Checklist — 47 Compliance Points

One-minute summary

February 2026 is the moment SUNAT stops playing "warning now, fine later." CPE XML validations — soft until last year — become hard rejects. SIRE expands beyond PRICO into a growing slice of MEPECO taxpayers. Physical remission guides are in their last months — June 30 is the cutoff. And PLE 5.x.x still demands cent-by-cent consistency against SIRE's RVIE and RCE.

47 points is not a marketing round number. It is the intersection of four SUNAT systems built independently — CPE, SIRE, GRE, PLE — each with its own rules, deadlines, and error types. Issue a boleta with operation code 01 in the CPE while SIRE tags the same record as a different type, and SUNAT flags the inconsistency and returns EXCEPCION. In 2025 that was a warning. From February 2026 it is a registration reject.

• February 1, 2026: SUNAT activates new CPE validations at the XML schema level. Mismatched document type and operation type get rejected automatically. Used to be a warning; now it is a reject.
• SIRE becomes mandatory for an expanded set of principal taxpayers starting January 2026, and covers more of MEPECO across the year.
• GRE: the physical guide is valid through June 30, 2026. After that, electronic only, with traceability against the CPE chain.
• The 47 points split into 7 blocks: 8 on base CPE, 10 on SIRE, 8 on GRE, 6 on PLE, 5 on detractions and retentions, 5 on the new February validations, 5 on operations and backup.
• Fines: from 30% of the UIT (roughly S/ 1,605) up to temporary closure of the store for 5 to 10 days. Retail and hospitality SMBs typically absorb several fines a year.
• Who this is for: SMBs above S/ 500k in revenue, with warehouse, retail, distribution, or trade operations. Microbusinesses on RUS get covered by the first 8 points.

SUNAT 2026: why 47, not 12 and not 200

Peruvian SMBs typically run on the principle of "leave it how the Odoo partner set it up three years ago." That worked from 2021 to 2023. In 2024 SUNAT started tightening XML validations; most companies cleared the wave without major damage because the ATC was still tolerant of workarounds.

In 2026 the tolerance ends. SUNAT folds four separately built products — CPE, SIRE, GRE, and PLE — into a single flow and forces them to share a consistent data structure. Issue a boleta with operation code 01 in the CPE while SIRE shows the same record under a different type, and the system flags the inconsistency and returns EXCEPCION. The registration fails, the SOL mailbox shows pending, and thirty days later the fine lands.

The 47 points sit at exactly that intersection — (CPE) × (SIRE) × (GRE) × (PLE) — at the level of detail required by SUNAT's 2026 regulations on GRE and SIRE. An audit with fewer than 12 points is surface analysis — you miss two thirds of the risks. An audit with more than 80 is marketing copy from a compliance-software vendor.

The checklist works as a diagnostic before your accountant calls on a Saturday morning. It does not replace tax counsel — but it forces you to show up to the meeting with concrete questions rather than "I don't know what's happening." If you bring it to an outside consultant, you arrive with 47 verifiable hypotheses.

2026 timeline: what goes live and when

SUNAT's 2026 calendar concentrates on five dates. Companies that internalize them turn them to their advantage; the rest find out by way of a fine.

These are not "updates." This is a new operating standard. Anyone who has not redesigned processes by February 1 receives the first batch of rejections in March. Anyone not running electronic GRE by June 30 stops the warehouse and the store cold — because without a valid guide, the truck does not leave.

The 47 points: 7 blocks no auditor should skip

The 47 points break down into 7 blocks. Each maps to a distinct SUNAT system or to a group of new validations. Points are numbered #1 through #47 so you can reference them unambiguously in a meeting with your accountant — "review points #15 through #18" is more useful than "look at the SIRE thing."

#1 to #8 — CPE: base configuration

1. RUC active in the registry, status Habido (not "No Habido," not "Suspendido").
2. Digital signature certificate valid for at least 12 months.
3. OSE or SEE-Del Contribuyente: modality chosen and registered with SUNAT.
4. XML template aligned to UBL 2.1 and the current SUNAT Anexo.
5. Document series (F001, B001, FF01 for NC, etc.) registered.
6. Contingency plan: clear protocol for when SUNAT's ATC goes down.
7. XML and CDR retention for at least 5 years (art. 87 Código Tributario).
8. Homologation environment tested across the 6 relevant CPE types.

#9 to #18 — SIRE: RVIE and RCE

9. RVIE generated automatically from Odoo sales, not by hand.
10. RCE captures all purchases: invoices, professional-fee receipts, imports.
11. Operation category correct per the official SUNAT catalog.
12. Cross-check: RVIE total = sum of CPE for the period (delta zero).
13. Cross-check: RCE total = sum of Odoo general-ledger entries.
14. Support for cancellations, modifications, and suspensions logged on time.
15. Filing deadline: inside the SUNAT cronograma Annex date.
16. Cancellations managed via NC, never by deleting the record in Odoo.
17. Non-domiciled receipts use the correct FX source (SBS or SUNAT).
18. RVIE and RCE ZIP archive downloaded monthly and kept 5 years.

#19 to #26 — GRE: electronic remission guide

19. Issuer: type 09 (remitente) or 31 (transportista) defined.
20. Transfer reason: code from the official catalog (01 to 18) correctly picked.
21. Recipient, address, and ubigeo complete and verified.
22. Vehicle with plate and driver DNI or CE linked to the GRE.
23. Packages and weight declared — without them SUNAT rejects the guide.
24. GRE → CPE traceability: the factura or boleta references the guide in its XML.
25. Contingency: alternate workflow defined for ATC failures.
26. Issuance date = transfer start date, not "yesterday's date."

#27 to #32 — PLE: electronic books

27. PLE 5.2.0 (or current SUNAT version) installed and patched.
28. Diario, Mayor, Inventario, and Caja-Bancos exported as TXT.
29. Hash of each book correct, no BOM or stray line breaks.
30. Filing deadline inside the year's SUNAT cronograma.
31. Book reopening via rectificatoria, never via delete.
32. Consistency: PLE figures reconcile against SIRE's RVIE and RCE.

#33 to #37 — Detractions and retentions

33. Goods subject to detraction: correct percentage from Anexo 1, 2, or 3.
34. Services subject to detraction: 4%, 10%, or 12% by operation type.
35. Banco de la Nación deposit slip reflected in the payment.
36. IGV retentions (3%) applied to retention agents.
37. IGV perceptions (0.5%, 1%, or 2%) applied to perception agents.

#38 to #42 — New February 2026 validations

38. Document type and operation type cross-validated inside the XML.
39. Import DUA code validated against the SUNAT registry.
40. FX rate sourced from SBS or SUNAT, never from an internal source.
41. NC and ND reference the original CPE with the correct series.
42. Non-domiciled purchases (type 91) typed correctly.

#43 to #47 — Operations and backup

43. ATC outage: "Comunicación de Baja" procedure prepared.
44. CDR archive kept 5 years, accessible to SUNAT on demand.
45. Accounting policies aligned with NIIF and SUNAT local requirements.
46. Audit trail: every CPE or SIRE change logged (user + timestamp).
47. Continuity plan for store-closure penalty — who holds the keys, who files.

When the checklist works, and when it doesn't

The checklist is a diagnostic, not a silver bullet. It produces three different outcomes for three different profiles.

It works at 100% if you run an SMB above S/ 500k in revenue with Odoo Enterprise or Community plus l10n_pe. The Peru Odoo localization covers most SUNAT entities natively, and the 47 points translate into configuration tasks inside l10n_pe_edi_sire and related modules. With an in-house or external accountant who can read SUNAT errors in EXCEPCION-XXXX format, the checklist runs in 3 to 5 business days.

It works with effort if you run a proprietary POS (Bematech, local vendor) with no native SIRE support. The CPE block (#1 to #8) passes; the SIRE block (#9 to #18) fails: either migrate to Odoo POS or build a middleware. Same with import/export: block #38 to #42 requires manual mapping of each DUA, so the checklist surfaces the gaps but the configuration takes 4 to 8 weeks.

It does not work if you are a microbusiness on RUS (Régimen Único Simplificado): the first 8 points are enough. Don't buy Odoo, don't hire an auditor — use nubefact or mifact, pay S/ 50/month, and sleep well. Same if the business runs 100% on boletas to consumers without warehousing (a barbershop, solo consultancy, private tutor): the GRE block and parts of SIRE do not apply.

5 typical SMB mistakes with SUNAT 2026

These 5 mistakes show up in every SMB audit we have run in the past year. None are new — all were tolerable in 2024 and turn into fines in 2026.

#1. "We set it up in 2021, everything works"

In 2021, SUNAT's ATC accepted XML with warnings. From February 2026 every warning becomes an error. If you have not run re-homologation in the past 18 months, the CPE flow collapses in the first Friday rush hour.

#2. SIRE as a "checkbox"

Auto-generation is on, but nobody cross-checks RVIE against Odoo's sales ledger. Two months in, the figures drift by S/ 12k to S/ 40k. The accountant runs a manual adjustment every month. In month three, SUNAT asks for justification of the gap — and there is no answer.

#3. GRE put off until "later"

The "we'll start issuing electronic guides on July 1" plan fails on its own: training the warehouse, integrating Odoo Inventory, and testing with carriers takes 8 to 12 weeks. You have to arrive at June 30 with operations running, not with the project just approved.

#4. "Plan B is to call the Odoo partner"

When SUNAT's ATC goes down (3 to 5 times a year on average), the Odoo partner cannot fix SUNAT. You need a local procedure: contingency issuance, a register-side template, paper backup, and deadlines for regularization.

#5. "Sovos or Edicom takes care of it"

The OSE is a validation gateway, not an auditor. It validates the XML against the schema but does not check that operation types stay consistent with SIRE categories. That responsibility sits with the taxpayer, and SUNAT 2026 penalties for CPE noncompliance cannot be delegated.

Anonymous case: 22-store retail chain, Mar 2025 to Mar 2026

Lima fashion chain: 22 stores, 340 staff, ~50,000 SKUs, S/ 22M annual revenue. State at the start of 2025: proprietary POS, FE 2.1 upgrade unfinished, workarounds at every register. SUNAT started rejecting boletas; cashiers issued in contingency mode and "forgot" to regularize.

What was done, in order:

1. Audit against the 47-point checklist — failed on 31 of 47. Concentration: SIRE reconciliation (15 points), CPE series (12 points), GRE missing (8 points).
2. Migration to Odoo POS + Inventory with offline-first sync. Six months, waves of 1 to 2 stores per week.
3. Rollout of l10n_pe_edi_sire with real-time RVIE reconciliation against Odoo sales.
4. GRE process for transfers from the Lima central warehouse to provincial stores.

Result at 12 months (March 2026):

"It wasn't Odoo magic. It was running the checklist end to end, twice a month, without skipping a single point."

What's in the PDF: 47 points with checkboxes, deadlines, and Odoo mapping

The full PDF "SUNAT 2026 SMB Checklist — 47 Points" is 28 pages. Inside:

• All 47 points with checkboxes and priority (P1 / P2 / P3).
• Links to the current SUNAT resolution for each point.
• Email template to your accountant with the rationale for every check.
• Point-by-point mapping against l10n_pe, l10n_pe_edi, and l10n_pe_edi_sire settings in Odoo.

For deeper context on the Odoo side, see the full Odoo in Peru guide, or — if your install is several years old — consider an Odoo project rescue before applying the checklist.

Download the PDF — drop your email →

Disclaimer: this checklist is a diagnostic tool, not legal or tax advice. Before making decisions on a specific CPE or SIRE case, consult your accountant or a certified SUNAT advisor.

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