Airlines get transition window before January 2027 reporting switch

Summary 

• SUNAT has issued Resolution No. 000140-2026/SUNAT, allowing commercial airlines to continue using the existing PDT 3540 return for passenger air tickets issued between August and December 2026 while they prepare for the new Air Transportation Ticket Information Return. 

• Once an airline switches to the new declaration, it cannot revert to the old system, so the transition is effectively one-way. 

• The measure provides additional implementation time but does not delay the mandatory adoption of the new reporting framework from January 2027. 

Extended article 

Peru’s tax authority (Superintendencia Nacional de Aduanas y de Administración Tributaria, SUNAT) has issued Resolution No. 000140-2026/SUNAT, providing commercial airlines with a transition period ahead of the new reporting framework for passenger air tickets. The resolution allows airlines to continue using the existing PDT 3540 return for tickets issued between August and December 2026 while they prepare for the new Air Transportation Ticket Information Return. 

The transition is designed to be gradual but definitive: once an airline switches to the new declaration, it cannot revert to the old PDT 3540 system. Airlines therefore need to plan the timing of their migration carefully to ensure their systems and data are ready before making the change. 

Importantly, the measure provides additional implementation time but does not delay the mandatory adoption of the new reporting framework, which takes effect from January 2027. Further details are available here: elperuano.pe – SUNAT air ticket transition. 

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