Can an Error in the PLE Cause You to Lose Your VAT Tax Credit?

The VAT tax credit is an essential right for taxpayers, and precisely because of its importance, any lack of awareness of it requires a comprehensive analysis of each case. The mere existence of a formal non-compliance in the Purchase Ledger does not automatically authorize the Tax Administration to reject this benefit.

Through RTF No. 02137-11-2026, the Tax Court reaffirms a jurisprudential criterion that has been consolidating since RTF No. 02470-8-2022 and RTF No. 03521-3-2023: the obligations related to the electronic maintenance of the Purchase Ledger are formal requirements that, in themselves, do not determine the loss of the tax credit when the substantive requirements established in the VAT Law are met.

Consequently, before issuing an objection, SUNAT (the Peruvian Tax Authority) must verify essential aspects such as the actual existence of the transaction, the correct issuance of the payment receipt, compliance with the legal requirements for exercising the tax credit, and that the receipt was recorded within the timeframe stipulated by the regulations and prior to any request for the presentation or submission of the Purchase Ledger.

One of the most relevant aspects of this precedent is that the Court recognizes that the right to the tax credit can be maintained even when the receipt was recorded in a legalized physical Purchase Ledger, and not in the Electronic Ledger System (PLE), provided that said recording was made in a timely manner and before the commencement of any tax audit. This criterion reaffirms that tax analysis must prioritize the economic reality of the transactions and compliance with substantive requirements, preventing a mere formality from distorting a right recognized by law.

However, this legal protection has clearly defined limits. The Tax Court's own jurisprudence—reflected in RTF Nos. 04370-5-2024, 01379-1-2025, and 08021-13-2025—establishes that omissions cannot be rectified once an audit has begun. If the Purchase Ledger is generated, modified, or corrected after a request from SUNAT (the Peruvian Tax Authority), such action is ineffective to support the tax credit, as the legal opportunity to exercise that right has already expired.

This criterion highlights the importance of maintaining adequate control of electronic records and periodically reviewing the information contained in the PLE (Electronic Ledger System) or the SIRE (Integrated Electronic Ledger System) in order to detect and correct any inconsistencies promptly before an audit begins. Proper preventative management not only reduces the risk of tax assessments but also strengthens the taxpayer's position in the face of potential audits.