Electronic Transport Documentation (GRE) Is Mandatory for the Movement of Goods

Summary

 

• Electronic transport documentation is mandatory in Peru: The Guía de Remisión Electrónica (GRE) is a legally required electronic document that must be issued before transporting goods within Peru, allowing SUNAT to verify and control the physical movement of goods in real time via the electronic issuance system and QR validation. [gob.pe], [cpe.sunat.gob.pe]
• GRE applies to most logistics scenarios: Businesses must issue GREs for sales deliveries, warehouse transfers, third‑party transport, and certain controlled goods, with different GRE types (remitente, transportista, and por evento) depending on who moves the goods and whether unexpected transport events occur. Non‑compliance can lead to fines, delays, or seizure of goods. [ccpjunin.pe], [gosocket.net], [llama.pe]
• Part of a broader digital tax framework: The GRE is integrated into Peru’s wider electronic tax control model, alongside mandatory electronic invoicing for B2B, B2G, and B2C transactions, all validated electronically by SUNAT to ensure consistency between goods movement and reported commercial transactions. [openenvoy.com], [basware.com], [ecosio.com]

 

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Detailed

Companies that ship or transport goods in Peru must comply with strict electronic documentation requirements. Central to these obligations is the Guía de Remisión Electrónica (GRE), an electronic transport document mandated by the Peruvian tax authority, SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria). The GRE is not merely an administrative formality—it is a legally required document that substantiates the physical movement of goods and enables real‑time tax control. [gob.pe], [cpe.sunat.gob.pe]

What is the Guía de Remisión Electrónica (GRE)?

The Guía de Remisión Electrónica (GRE) is a digital document used to support and justify the transport of goods from one location to another within Peru, such as between warehouses, production sites, or customer destinations. It replaces the traditional paper waybill and must be generated electronically before the transport begins. [gob.pe], [llama.pe]

SUNAT requires the GRE to be issued through the Sistema de Emisión Electrónica (SEE), ensuring authenticity, traceability, and real‑time availability for tax controls and roadside inspections. Each GRE includes a QR code that allows authorities to verify its validity instantly during transit. [gob.pe], [cpe.sunat.gob.pe]

When is the GRE required?

The GRE is mandatory for most movements of goods within Peruvian territory, including:

• Sales and customer deliveries
• Transfers between company locations or warehouses
• Consignments and returns
• Movements carried out by third‑party transport providers
• Certain controlled or high‑risk goods

Failure to issue a valid GRE may result in fines, transport interruptions, or even seizure of goods during inspections. [gosocket.net], [llama.pe]

Types of GRE in Peru

SUNAT distinguishes between different types of electronic transport documents depending on who performs the shipment:

• GRE – Remitente: Issued by the party sending the goods
• GRE – Transportista: Issued by the transport provider when goods are moved by public transport
• GRE por Evento: Issued to record unexpected events during transport, such as vehicle changes or route deviations

Each version serves the same core purpose: providing legal and fiscal evidence of the movement of goods. [ccpjunin.pe], [cpe.sunat.gob.pe]

Progressive rollout and enforcement

Peru introduced the GRE through a progressive implementation starting in 2023, expanding the obligation to nearly all taxpayers transporting goods by 2024. While SUNAT has provided transitional periods and temporary relief from penalties for certain taxpayers, the obligation to issue GREs is fully in force, particularly for sensitive goods such as sugar, alcohol, and rice, where enforcement is already strict. [gosocket.net]

In addition, regulatory updates continue to extend GRE usage, including mandatory electronic transport documentation for foreign merchandise and enhanced data requirements aimed at improving traceability and customs control. [edicomgroup.com]

GRE as part of Peru’s broader digital tax framework

The GRE does not exist in isolation. It is part of Peru’s wider electronic tax control ecosystem, which also includes electronic invoicing (Comprobantes de Pago Electrónicos – CPE), electronic accounting records, and real‑time validation models.

Since 2022, electronic invoicing has been mandatory for B2B, B2G, and B2C transactions in Peru. All invoices, receipts, and related tax documents must be issued in UBL 2.1 XML format, digitally signed, and validated by SUNAT or an authorised operator before they are legally valid. [openenvoy.com], [basware.com], [comarch.com]

Transport documents such as the GRE are closely linked to these electronic invoices, enabling SUNAT to cross‑check physical goods movements against reported commercial transactions. [ecosio.com]

What businesses should prepare for

For companies operating in Peru—or managing logistics flows within the country—GRE compliance requires:

• Digital processes capable of issuing GREs before transport begins
• Accurate master data for products, locations, vehicles, and transporters
• Integration between logistics, invoicing, and tax reporting systems
• Ongoing monitoring of SUNAT regulatory updates

As Peru continues to strengthen its digital tax controls, electronic transport documentation and electronic invoicing will increasingly function as a single, integrated compliance framework, rather than separate obligations. [gosocket.net], [e-invoice.app]

Conclusion

The Guía de Remisión Electrónica (GRE) is now a core compliance requirement for any business that moves goods within Peru. Beyond avoiding penalties, proper GRE implementation supports smoother logistics operations, faster inspections, and stronger audit readiness. Together with mandatory electronic invoicing, the GRE reflects Peru’s ongoing shift toward real‑time, data‑driven tax administration—a trend that businesses must actively address to remain compliant and operationally efficient. [gob.pe], [gosocket.net]

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