Peru's Guía de Remisión Electrónica (GRE): Digital Transport Compliance
The Guía de Remisión Electrónica (GRE) certifies the legal movement of goods within Peru. Effective 1 December 2022, shippers and transport providers must issue digital waybills via SUNAT’s (Superintendencia Nacional de Aduanas y de Administración Tributaria) SEE (Sitema de Emisión Electrónica) system, replacing paper guides. Each shipment requires a GRE generated before transport, often with a QR code, ensuring traceability, regulatory compliance, and enabling authorities to verify shipment details quickly.
Peru's mandatory electronic transport document system for tracking the movement of goods
key implementation dates
Main milestones and obligations for Peru’s electronic transport document (GRE) system
In July 2022, SUNAT introduced the updated electronic transport document framework, allowing taxpayers to begin issuing Guías de Remisión Electrónicas (GRE) through the Electronic Issuance System (SEE).
Since December 2022, the GRE electronic model became mandatory, requiring companies transporting goods domestically to generate digital transport documents instead of paper guides.
In July 2023, large taxpayers (PRICOS – Principales Contribuyentes) became fully obligated to issue GRE Remitente and GRE Transportista when transporting goods.
In January 2024, following a transitional adaptation period granted by SUNAT, penalties for non-compliance with GRE requirements began to apply, ending the grace period introduced to facilitate system adoption.
Peru’s GRE Overview
Implementation
They are mandatory nationwide in Peru, effective from December 2022, requiring shippers and transport providers to issue digital waybills via SUNAT’s SEE system.
Tax Authority
The system is administered and validated by SUNAT, which operates the SEE and oversees the validation and traceability of electronic transport documents.
Format
GRE must be generated in UBL 2.1 XML format. The digital document is the official record, although a visual representation or QR code may accompany the shipment for verification purposes.
Digital Signature
Electronic transport documents require digital authentication mechanisms to ensure document integrity and authenticity when transmitted to SUNAT.
Archiving
Companies must store the electronic transport document and related validation data for the statutory retention period required by Peruvian tax regulations, typically five years, ensuring accessibility during audits or inspections.
Is your SAP system ready for Peru's mandatory GRE and real-time logistics validation?
Frequently asked questions
Which companies must issue a GRE in Peru?
Any company involved in the transport or shipment of goods within Peru may be required to issue a Guía de Remisión Electrónica (GRE). This includes manufacturers, distributors, logistics providers, and transport companies moving goods between facilities, warehouses, or customer locations.
Are there different types of GRE depending on the transport scenario?
Yes. SUNAT defines different GRE types depending on the logistics scenario. The GRE Remitente is issued by the company sending the goods, while the GRE Transportista is issued by the transport provider responsible for moving the goods.
Can GRE documents be generated from ERP systems?
Yes. Many companies generate GRE documents directly from their ERP or logistics management systems and transmit them electronically to SUNAT via the Electronic Issuance System (SEE). This integration allows businesses to automate shipment documentation and ensure compliance with Peruvian transport regulations.
Are there different GRE requirements for various transport scenarios?
Yes. Depending on the type of goods movement, either the shipper (remitente), the transport provider (transportista), or both may be required to issue a GRE. For example, shipments between warehouses, to distributors, or direct to customers each follow the same digital waybill rules but responsibility for issuing the document may differ.
Can SAP systems support GRE electronic transport documents?
Yes. Companies using ERPs such as SAP S/4HANA can manage transport documentation and regulatory reporting its standard SAP Document and Reporting Compliance (SAP DRC), which supports electronic invoicing and other digital compliance obligations, or other solutions such as the Code10 eCompliance Hub.
How to Guarantee Compliance to GRE Transport
The implementation of the Guía de Remisión Electrónica requires companies transporting goods within Peru to generate electronic transport documents before shipments begin and transmit them through SUNAT’s SEE platform. Integrating this requirement into logistics and ERP systems is essential to ensure operational continuity and regulatory compliance.
Code10 supports organizations by integrating GRE processes directly into their ERP environment, either using the standard SAP solution DRC, or with our eCompliance Hub. With extensive experience in compliance integrations, we automate transport document generation, ensure SUNAT-compliant formats, and enable secure communication with the tax authority, helping companies maintain traceability and compliance without disrupting their supply chain operations.
