Following the recently released draft publication, the Peruvian tax authority, SUNAT, published Resolución de Superintendencia 000123-2022 on 12 July 2022, officially modifying the rules regarding the country’s e-transport document, the Guía de Remisión Electrónica – GRE.
As provided in the draft, the official resolution requires mandatory issuance of the e-transport document electronically, no longer allowing the use of regular invoices with additional transport information (factura guía) for such purpose. The GRE can only be issued through the taxpayer’s invoice issuance system (SEE del contribuyente) or the SUNAT Portal (SEE-SOL) and a QR code must be used as the main support document (sustento de traslado) for goods under transit.
According to the official resolution, the requirement to issue the GRE becomes mandatory on 1 December 2022, two months after the deadline provided by the draft resolution.
For more information regarding the new rules of the Peruvian e-transport document, click here.