Peru: Draft Resolution Introduces Changes to the Guía de Remisión Electrónica (E-transport Document)

Kelly Muniz
June 9, 2022

The Peruvian tax authority (SUNAT) has published a draft resolution introducing changes to the guías de remisión electronica (GRE), the electronic transport document that must be issued in connection to invoices (comprobantes de pagos). The aim of this draft resolution is to further regulate the issuance of the e- transport document, introducing several changes, mainly to optimize the control of goods under transportation and eliminate the use of paper for this purpose.

The main changes are:

  • It will no longer be possible to issue the GRE from SEE-OSE (Sistema de Emisión Operador de Servicios Electrónicos). Issuance of the GRE remitente (issued by the sender) and transportista (issued by the transporter) must be done exclusively through the taxpayer’s invoice issuance system (SEE del contribuyente) or the Sunat Portal (SEE-SOL).
  • The use of the graphic representation of invoices as support for the transport (sustento de traslado) will no longer be possible. A QR code is introduced and may be used as one of the support forms for the transport of goods, which can be presented in a digital or printed format.
  • Introduction of a new type of e-transport document, the guía de remisión por evento, which can only be issued through the Sunat Portal and is used to complement another GRE previously issued, in the occurrence of events not attributable to the issuer.

The draft resolution sets the 13th of July 2022 as its date of entry into force when taxpayers may voluntarily start to use the QR code as the support for transportation. Exceptionally, until 30 September 2022, taxpayers may issue GREs remitente through the SEE-OSE, considering the conditions and requirements in place before the publication of the resolution. The draft also establishes a list of those who will become obliged to issue the GRE and the corresponding dates, in Annex X, according to taxpayer types and the goods in transport.

Additionally, SUNAT is accepting comments to the draft resolution, which can be sent until June 16, 2022, via email to the following address:


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Kelly Muniz

Kelly Muniz is a Junior Regulatory Counsel at Sovos. Based in Stockholm and originally from Brazil, Kelly earned a Bachelor’s degree in Law in her home country, where she worked as a licensed lawyer. She also holds a Master’s degree in EU Business Law from Lund University in Sweden.
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