From January 1, 2023, the issuance of the Electronic Referral Guide will be mandatory




Document reduces the time of issuance and speeds up the transfer of goods, reported Sunat.


Last July, the National Customs and Tax Administration Superintendency (Sunat) authorized the voluntary issuance of the Sender and Carrier Electronic Remission Guide (GRE). Since that date, more than 13,000 taxpayers have completed this procedure.

The Authority recalled that from January 1, 2023 the issuance of said Guide will be mandatory, although progressively for taxpayers who meet the established requirements.

The digitization of the GRE, according to Sunat, will benefit more than 120,000 taxpayers throughout the country, as it allows carriers to significantly reduce the time of its issuance and speed up the transfer of merchandise.

This also speeds up the control process, since the carrier only has to show the QR code to prove the transfer of the goods.


emission systems

As of December 1, 2022, the issuance of the Sender and Carrier Electronic Remittance Guide (GRE) will only be carried out from Sunat Online Operations (SOL), the APP Emprender mobile application and using the Electronic Issuance Systems (SEE) of the taxpayer, as established in Superintendency Resolution No. 123-2022/Sunat.

In order to guarantee mass issuance, Sunat verifies the implementation of the systems and their correct use.


Source: Management

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