07.07.22

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

A Peruvian draft resolution has made changes to the guías de remisión electronica (GRE). The draft resolution should further regulate the issuance of the e- transport document.

Regarding a high-level overview of the changes:

• The GRE can no longer be issued from SEE-OSE (Sistema de Emisión Operador de Servicios Electrónicos), but should exclusively be issued through the taxpayer’s invoice issuance system (SEE del contribuyente) or the Sunat Portal (SEE-SOL).
• A QR code can be used electronically or on paper as one of the support forms for the transport of goods.
• A new e-transport document has been introduced (the guía de remisión por evento), which has to be issued through the Sunat Portal.

Taxpayers can voluntarily start using the QR code as the support for transportation from 13 July 2022.