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Your VAT in four figures that should match

Accounting, registers, the SIRE proposal and the tax return. We measure where they drift apart, how much cash SPOT deposits and withholdings hold back, and what to fix first based on what pays back sooner.

Book a 30-min diagnosisTake the self-assessment (7 min)

Reconciling the four VAT figures

Enter the resulting VAT of your last period from each source. The sheet shows which pair does not match and the causes that usually explain it.

Period balance of account 4011 in your ledger. Editable example.
Output VAT in the sales register minus input VAT in the purchase register.
RVIE minus RCE in the accepted proposal.
Resulting VAT box of the PDT 621 for the same period.

A-B · accounts against registers

MatchesDifference of S/ 1,250 (2.59 % of VAT filed)

Common causes of this difference
  • Manual entries in the VAT account with no supporting document.
  • Reclassifications between periods.
  • Entries posted in a period already filed.
  • Rounding on documents issued in US dollars.

B-C · registers against SIRE

MatchesDifference of S/ 1,250 (2.59 % of VAT filed)

Common causes of this difference
  • Supplier invoices SUNAT has and your register does not.
  • Documents entered in another period.
  • Credit notes without the document they amend.
  • Customers or suppliers with an inconsistent document type or tax ID.
  • A different exchange rate on documents in US dollars.

C-D · SIRE against the return

MatchesDifference of S/ 1,250 (2.59 % of VAT filed)

Common causes of this difference
  • Adjustments typed by hand into the PDT 621 return.
  • Register accepted in SIRE after the return was filed.
  • Proposal replaced without updating the return.

B-D · registers against the return

MatchesDifference of S/ 1,250 (2.59 % of VAT filed)

Common causes of this difference
  • Reclassifications between periods.
  • Entries posted in a period already filed.
  • Adjustments typed by hand into the PDT 621 return.

The return matches your register but not the SIRE proposal. Identify the documents behind the difference before the next deadline.

Risk indicator “VAT reconciliation” = |A − B| + |B − D|. Threshold: zero. Your value: S/ 0

The sheet compares figures. Whether a difference is an infringement depends on its cause, and your accountant reviews that. In the F1 diagnosis we run this check for your last 6 to 12 periods, for each tax ID.

The tax month, stage by stage

Eight processes hold up the four figures. Each stage has a performance indicator, a risk indicator and the Odoo 20 screen that records it.

With both days, the page works out your reconciliation window. See the SUNAT schedule

Issuing tax documents
What happens in this stage
The invoice or receipt comes from the order, goes to SUNAT or the OSE and returns with its acknowledgement: accepted, flagged or rejected. Receipts are reported in the daily summary.
Performance indicator
First-submission acceptance = documents accepted on first submission ÷ documents issued.
Risk indicator
Documents without acknowledgement past the deadline = count and amount older than the deadline. Threshold: zero.
Regulation
RS 097-2012/SUNAT and amendments
In Odoo 20
Customer invoices with the SUNAT status in the list; submission, acknowledgement check, voiding and dispatch guide in the standard Peruvian localization.
Customer invoice list with status and amounts in soles
Customer invoice list with status and amounts in soles
Lab Odoo instance, demo data.
Purchases and input VAT
What happens in this stage
The supplier XML arrives, the document and tax ID status are validated, it is booked against the order and receipt, and entered in the right period.
Performance indicator
Validated purchase documents = validated invoices ÷ booked invoices.
Risk indicator
Input VAT at risk = VAT on invoices from unlocated, deregistered or invalid-document suppliers. Threshold: zero.
Regulation
Consolidated VAT Law, arts. 18 and 19
In Odoo 20
Vendor bills, matching with purchase order and receipt, document digitization. Tax ID validation before booking is a custom development.
SPOT and withholdings
What happens in this stage
The subject transaction is identified, deposited in the Banco de la Nación account, the certificate is booked and the balance applied against taxes. The withholding agent issues the withholding document on payment.
Performance indicator
SPOT deposits on time = on-time deposits ÷ deposits due.
Risk indicator
SPOT account inconsistencies = open issues per period. Threshold: zero.
Regulation
DL 940; RS 183-2004/SUNAT; RS 037-2002/SUNAT
In Odoo 20
SPOT reported on the document and withholding document issued from the payment. The certificate entry and bulk payment file to Banco de la Nación are developments.
SUNAT document type catalogue including perception documents
SUNAT document type catalogue including perception documents
Lab Odoo instance, demo data.
SIRE and PLE ledgers
What happens in this stage
The SIRE proposal is downloaded, compared with the system register, accepted or replaced, and the remaining PLE ledgers are generated.
Performance indicator
Periods filed on time = on-time periods ÷ periods due.
Risk indicator
Ledger fine exposure = late periods × Table I fine × (1 − graduated reduction).
Regulation
RS 286-2009/SUNAT (PLE); RS 000112-2021/SUNAT (SIRE)
In Odoo 20
PLE sales, purchase, journal, general ledger, cash and bank, inventory and balance ledgers, plus the VAT report. Comparison with the SIRE proposal is a development.
General ledger with PLE 5.1, 5.3 and 6.1 export
General ledger with PLE 5.1, 5.3 and 6.1 export
Lab Odoo instance, demo data.
Reconciliation
What happens in this stage
Banks are reconciled, sub-journals are matched to the ledger and accounting VAT to registers and the return.
Performance indicator
Automatic bank reconciliation = lines reconciled by rule ÷ statement lines.
Risk indicator
VAT reconciliation = |A − B| + |B − D|; SPOT reconciliation = |book balance − Banco de la Nación balance|. Threshold: zero.
Regulation
Consolidated VAT Law; DL 940
In Odoo 20
Bank reconciliation with reconciliation models and statement import.
Collection entry: receivables against bank, balanced at S/ 2,500
Collection entry: receivables against bank, balanced at S/ 2,500
Lab Odoo instance, demo data.
Monthly close
What happens in this stage
Document cut-off, accruals, exchange differences, depreciation, adjustments, trial balance and period lock.
Performance indicator
Close cycle = days from trial balance to financial statements. APQC: median 6.4 days; top quartile 4.8 days or less.
Risk indicator
Changes in filed periods = count and amount of entries changed in filed periods. Threshold: zero.
Regulation
COSO 2013; COBIT 2019, DSS06
In Odoo 20
Lock date per period, trial balance, financial statements and tax closing entry.
Source: APQC, monthly close cycle time, all industries
Entry lock for sales, purchases and tax return
Entry lock for sales, purchases and tax return
Lab Odoo instance, demo data.
Filing and payment
What happens in this stage
VAT and the income tax prepayment are computed, the PDT 621 is filed and paid.
Performance indicator
Returns and payments on time = obligations on time ÷ obligations due.
Risk indicator
Expected fine exposure = Σ detection probability × base fine × (1 − reduction) + interest.
Regulation
Consolidated Tax Code
In Odoo 20
The VAT report and tax closing entry feed the PDT 621. The return is filed in SUNAT Operaciones en Línea.
Tax audit
What happens in this stage
A request arrives in the SOL mailbox, support for each entry is gathered and answered on time.
Performance indicator
Time to gather support = average hours from notice to complete file.
Risk indicator
Adjustments for lack of support = sum of amounts challenged for missing documents.
Regulation
Consolidated Tax Code; ISO 37301
In Odoo 20
Each document keeps its attachments and linked records; ledgers and sub-ledgers export from the accounting reports.
Receipt with its journal items and Peruvian e-invoicing tabs
Receipt with its journal items and Peruvian e-invoicing tabs
Lab Odoo instance, demo data.

Six dividers for your tax baseline

Questions on how your VAT is born, booked, reconciled and supported. If you leave approximate figures, the report puts each lever in soles with the formula in view. If you prefer, you get an Excel template to fill in with your accountant.

Take the self-assessment (7 min)

Diego Muñoz reads your answers to prepare the 30-min diagnosis.

Report structure. Values appear with your answers.

Tax data at source
What it measures
Flagged or rejected documents and the quality of the customer and supplier master.
Sample output in the report
Rejection rate by reason and correction hours per month.
Defensible input VAT
What it measures
Document and tax ID validation before booking; timely entry.
Sample output in the report
Input VAT at risk and cost of deferred credit.
Cash held back
What it measures
SPOT deposits, Banco de la Nación balance, withholdings and perceptions to apply.
Sample output in the report
Months of VAT covered and annual cost at your rate.
VAT reconciled before filing
What it measures
Comparison of the four figures and differences with the SIRE proposal.
Sample output in the report
Differences by cause and reconciliation hours per period.
Deadlines and fines
What it measures
Schedule per tax ID, amended returns and fines over 24 months.
Sample output in the report
Fines and interest by article, with the graduated reduction rule.
File for an audit request
What it measures
Time to gather support and locking of filed periods.
Sample output in the report
Hours per request and adjustments for lack of support.

The cash the tax system holds back

Unapplied SPOT deposits, withholdings and perceptions to offset, and input VAT entered late. Measure how much it is and what it costs at your financing rate.

Cash held back

Average of your last six periods. Editable example.
From the Banco de la Nación statement. Editable example.
From the sub-ledger or the PDT 621. Editable example.
That of your latest credit line.
Invoices entered outside their issue period.
From matching your master file with the SUNAT register, 12 months.

The calculation shows cash held and its cost. How much is released is measured in the F1 diagnosis with your statements. Lending rates by credit type, SBS

Months of VAT covered by the SPOT balance

1.5

SPOT balance ÷ monthly VAT

Cash held back

S/ 75,000

SPOT balance + withholdings and perceptions to apply

Annual cost of holding it

Enter your rate

Cash held × annual rate

Cost of deferred input VAT

Enter late VAT, months and rate

Late VAT × rate × months ÷ 12

Input VAT at risk

Enter the amount

VAT on purchases from unlocated or deregistered suppliers, full amount. Threshold: zero

Payback

An improvement is judged by how soon it pays back. Enter the investment, the monthly benefit you measure or expect and the recurring cost. The calculation uses your rate to discount the flows.

Fees, first-year licences, developments and your team's valued hours.
Hours freed, fees avoided, cost of cash held. The real value comes from F1.
Licences, hosting and support.
Model assumption; replaced by what the pilot measures.
Cost of capital or financing rate. Empty: the one from the previous tab.

Dmunoz Group does not publish typical benefits. The benefit is measured against your baseline at T+90 and T+180, with the same query.

Fill in investment, benefit and recurring cost

Monthly net cash flow

–

Benefit − recurring cost, from the chosen month

Simple payback

–

First month in which cumulative flows ≥ investment

Discounted payback

–

Sum of flows ÷ (1 + kₘ)ᵗ ≥ investment, with kₘ = (1 + k)^(1/12) − 1

NPV over 24 months

–

−Investment + Σ flow ÷ (1 + kₘ)ᵗ

Annual IRR

–

Monthly rate with NPV = 0, annualised as (1 + r)¹² − 1

Value cases ranked by payback

Three cases ranked by discounted payback in the conservative case. Tick what happens in your company and the order changes.

What happens in my company

  1. Protecting input VAT on purchases

    Problem
    Input VAT SUNAT can disallow or defer due to an unlocated supplier, invalid document, late entry or undeposited SPOT.
    Intervention
    Vendor bill reading, matching with order and receipt, tax ID and document validation before booking, pending SPOT alert before filing.
    Indicators
    Validated purchase documents; input VAT at risk.
    Benefit
    Disallowed VAT avoided + deferred VAT × rate × months ÷ 12 + booking hours × hourly cost.

  2. Integrated monthly tax close

    Problem
    Ledgers built near the deadline, differences with SIRE, amended returns, rejected files and entries in filed periods.
    Intervention
    Standard PLE ledgers, comparison with the SIRE proposal, master data clean-up, model-based reconciliation, period lock and VAT check before the PDT 621.
    Indicators
    Periods on time; close cycle; VAT reconciliation.
    Benefit
    Hours freed × hourly cost (or fee avoided) + amended returns avoided × unit cost + fines and interest avoided.

  3. SPOT and withholdings as working capital

    Problem
    Funds tied up at Banco de la Nación, unapplied withholdings and perceptions, manual deposits.
    Intervention
    SPOT on the document, withholding document from the payment, certificate entry, bulk payment file, statement reconciliation.
    Indicators
    Balance tied up; account inconsistencies.
    Benefit
    Δ balance tied up × rate + Δ balance to apply × rate + treasury hours × hourly cost.

The final order comes from your baseline. Fines avoided are reported separately and are not added to the return without your finance team's agreement.

The same indicator, before and after

Each benefit is compared with a baseline signed off by your finance team, using the same query and normalised by volume.

  1. T0 · baseline

    6 to 12 closed periods, per tax ID

    All committed indicators.

  2. Go-live

    First full period in Odoo

    Documents, registers and reconciliations done in the system over the total.

  3. T+90 days

    Three closed periods

    Hours, rejections, amended returns, close days and reconciliations.

  4. T+180 days

    Six closed periods

    The above plus cash held, deferred credit, fines and interest; first NPV, IRR and payback with real flows.

  5. T+12 months

    F5 review

    Benefit over 12 months.

Realised benefitAnnualised benefit12-month benefitRisk avoided
What was measured in closed periodsAverage of the latest periods × 12Final measurement at the F5 reviewFine exposure that fell; shown separately and kept out of ROI

A period with a new obligation, such as joining SIRE, is flagged and normalised by volume. Fines are compared by infringement date. Periods covered by a SUNAT discretionary waiver are reported in a separate column.

See the DMG-RT method

Rules and values used on this page

Each value with its regulation and source. Rates change; the report checks them again on the date it is issued.

ItemValue or ruleRegulationSource
2026 tax unit (UIT)S/ 5,500DS 301-2025-EFEl Peruano
Late tax returnBase fine of 1 UIT in the general and MYPE regimes, before graduated reductionTax Code, art. 176(1), Table ISUNAT
Electronic ledgers and registersFine as a percentage of net income with a floor and cap, by subsectionTax Code, art. 175, Table ISUNAT
Late-payment interest in soles0.90% per month since 01/04/2021RS 000044-2021/SUNATSUNAT
Interest on finesLegal interest since 01/01/2024, instead of late-payment interestLaw 31962SUNAT
Fine reductionsDepending on voluntary or induced correction and paymentRS 063-2007/SUNATSUNAT
VAT withholding3% since 01/03/2014; not for amounts up to S/ 700 or SPOT transactionsRS 037-2002/SUNAT; RS 033-2014/SUNATSUNAT
SPOT (detracciones)Percentage per good or service in annexes 1, 2 and 3DL 940; RS 183-2004/SUNAT and amendmentsSUNAT
SIRE for principal taxpayers with income above 2,300 UITMandatory since October 2026RS 000125-2026/SUNATSUNAT

Checked on 30/10/2026. Your accountant or tax adviser interprets each case.

Standard Odoo 20 and custom development

The standard Peruvian localization covers most of the tax month. Three pieces are developed as a separate add-on, without touching the base module.

ProcessIn standard Odoo 20Developed or configured separatelyPage
Issuing documentsInvoice, receipt, credit and debit notes, voiding, acknowledgement check, QR code, SPOT on the document, instalments, sender dispatch guide, point of saleAdvances and global discount on the document; custom print layoutsE-invoicing
Purchases and input VATVendor bills, matching with order and receipt, document digitizationCheck and block inactive or unlocated tax IDs before booking and payingProcurement
SPOT and withholdingsWithholding document issued from the paymentDeposit entry and certificate; bulk payment to Banco de la Nación; perceptions as their own documentTreasury
SIRE and PLEPLE sales, purchase, journal, ledger, cash and bank, inventory and balance, stock card ledgers, and VAT reportComparison with the SIRE proposal and replacement; fixed-asset ledgersElectronic ledgers
ReconciliationBank reconciliation with models, statement import, exchange ratesReconciliation of the SPOT account statementTreasury
Monthly closeLock date, trial balance, financial statements, depreciation, exchange differencesClose checklist with owners, if neededAccounting
Filing and paymentVAT report and tax closing entryThe return is filed in SUNAT Operaciones en LíneaAccounting
Tax auditAttachments and linked records on each document; ledger and sub-ledger exportAudit request file with deadlines, using standard activities or projectsDocument management

Data that blocks the PLE even when the module works

  • Cash and bank accounts without the electronic ledger flagThe cash and bank ledger comes out empty.
  • Company without an account prefixA chart-of-accounts column is missing.
  • RUC contacts with an eight-digit numberThe register comes out with the wrong document code.
  • Descriptions with a vertical bar or other separatorsThe text file breaks on that line.

The F1 diagnosis counts these defects in your database before proposing any development.

Questions about the tax diagnosis

Your accountant stays in charge. The diagnosis measures how many hours each period takes, how much cash stays held and which parts depend on manual fixes. Those figures decide whether to change anything and in what order.

No. It gives no legal opinion and computes no specific fines. It organises your processes and figures so your accountant or tax adviser works on measured data.

Yes. The questions measure how you issue, book, reconcile and support, with any system or an outside firm. Odoo only appears in the proposal, if the figures justify it.

None to answer. If you want the calculation in soles, monthly VAT, the SPOT account balance, your team's hours per period and fines from the last 24 months help. You can also ask for the Excel template.

With the investment, the benefit measured against your baseline and your own financing rate: simple and discounted payback, NPV and IRR, in a conservative and a base case. Fines avoided are shown separately.

Diego Muñoz reads your answers to prepare the 30-min diagnosis. They are not shared with third parties or used for bulk mailings.

Once. State how many tax IDs file separately and the report multiplies hours and deadlines for each.

Review your four figures with Diego before the next deadline

Bring the self-assessment result or this page's check and invite your accountant if you like. In 30 minutes you see which pair does not match, how much cash is held and which case to measure first.

Book a 30-min diagnosisTake the self-assessment (7 min)

WhatsApp +51 919 488 260 · damunoz@dmunozgroup.com

For the meeting

  • One period's VAT per accounting, registers, SIRE and the return.
  • The latest SPOT account statement.
  • Fines or amended returns from the last 24 months, if any.