On 14 September 2026, Peru’s National Superintendency of Customs and Tax Administration (SUNAT) announced the end of the discretionary period for the issuance of the Electronic Shipping Guide (Guía de Remisión Electrónica – GRE) by the sender. Effective 1 September 2026, all taxpayers acting as remitters must issue the GRE in strict accordance with current regulations, eliminating the previous transitional flexibility. This measure is part of SUNAT’s ongoing digital transformation strategy to enhance tax control over the transportation of goods and to combat informal trade. The GRE is a mandatory electronic document that supports the transfer of goods within Peru, and its proper issuance is critical for VAT and income tax compliance. The announcement references the regulatory framework established by the Payment Voucher Regulations (Reglamento de Comprobantes de Pago) and related resolutions that govern electronic invoicing and transport documentation.
Key Takeaways
- Mandatory Electronic GRE Issuance: As of 1 September 2026, the discretionary period for senders to issue the GRE has concluded. All companies and individuals transporting goods must generate the GRE through SUNAT-authorized electronic systems (SOL or certified providers). Non-compliance may result in fines under the Tax Code and the seizure of goods during transit controls.
- Impact on VAT and Customs Compliance: The GRE serves as a key supporting document for VAT credit claims and customs clearance. The mandatory electronic format ensures real-time data transmission to SUNAT, reducing errors and enabling cross-verification with the recipient’s electronic invoices. Taxpayers must integrate their ERP or billing systems with SUNAT’s web services to avoid operational disruptions.
- Contingency Provisions Remain Limited: While the regulation allows for printed contingency guides in cases of system failure (as per the 1 June 2026 notice), such exceptions are strictly temporary and require subsequent regularization. Companies should maintain robust IT continuity plans to ensure uninterrupted GRE issuance.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement