Electronic Waybill (GRE) in Peru for the Transportation of Goods: Requirements, Mandatory Use, and SUNAT Rules

The Electronic Waybill (GRE) in Peru is a digital document regulated by the National Superintendency of Customs and Tax Administration (SUNAT), whose purpose is to control and support the transportation of goods within the country. Its issuance is mandatory for most taxpayers and also plays a key role in certain foreign trade transactions, ensuring legality, traceability, and security in every transport operation.

Updates to the Electronic Waybill according to Resolution No. 000108-2026/SUNAT

Resolution No. 000108-2026/SUNAT introduces changes to the waybill regulations to align them with current operational realities, facilitate compliance for foreign trade operators, and strengthen control over the movement of goods.

Some of the most significant changes include:

• New rules for parties required to issue the Sender's GRE in certain foreign trade transactions. Customs brokers will only be required to issue the document when they have a mandate to perform customs clearance and an agreement to transport the goods. In all other cases, the obligation falls on the importer or exporter.
• Incorporation of the Port Terminal Appointment or Goods Delivery Order as a document related to the GRE. This applies to certain shipments of foreign goods without a customs destination or customs release that are transported in block containers, simplifying the information that must be recorded in the waybill.
• New scenarios for issuing an Event GRE, including changes of driver during transport due to reasons beyond the control of the sender or carrier.
• New provisions for the transportation of non-nationalized foreign goods to Special Development Zones (ZED) and ZOFRATACNA.
• Simplification of certain information requirements for import transactions involving multiple containers, pallets, or vehicles.

These changes seek to align the regulations with the operational realities of transportation and foreign trade, facilitating compliance with tax and logistics obligations.

What Is the Electronic Waybill (GRE) in Peru?

The Electronic Waybill (GRE) is a document required by SUNAT to support the transportation of goods between different locations within Peru, such as warehouses, storage facilities, establishments, or logistics centers. Its issuance is mandatory and linked to an invoice, being managed digitally through taxpayers' electronic issuance systems. The GRE is also used for certain shipments related to foreign trade operations, contributing to the control and traceability of goods.

All businesses or companies that need to transport goods, except those under the New Simplified Single Regime (Nuevo RUS), must issue this document to comply with current regulations.

Who Is Required to Issue the Electronic Waybill (GRE)?

The requirement to issue the Electronic Waybill (GRE) was introduced in January 2023 through a phased implementation. As of January 1, 2024, all taxpayers transporting goods within Peru must issue the GRE for Shippers and Carriers. The main groups required to comply with this regulation include:

• Businesses established on or after January 1, 2023.
• Companies transporting imported goods.
• Taxpayers moving cement to or from areas under the Special Regime for the Control of Regulated Goods.
• Major taxpayers (PRICOS), mandated to comply since July 1, 2023.
• Carriers transporting groceries such as rice and sugar, or ethanol, if their transportation is subject to withholding or the IVAP tax.

Resolution No. 000108-2026/SUNAT also modifies the obligations applicable to customs brokers. In foreign trade operations, they are only required to issue the Sender's GRE when they have a mandate to clear the goods and an agreement to transport them. In all other cases, the obligation lies with the importer or exporter.

Types of Electronic Waybills in Peru

There are two main types of Electronic Waybills (GRE) in Peru, and their issuance depends on who performs the transportation of goods. Both provide legal support for the movement of goods and ensure traceability during transportation.

Shipper’s Electronic Waybill (GRE - Remitente)

The Shipper’s Waybill is issued by the owner of the goods at the start of the shipment. It serves as proof of the legitimacy of the transport and must be issued in the following cases:

• Sale of goods.
• Provision of services involving product transformation.
• Leasing of goods.
• Transfer of goods between locations of the same company.
• Delivery of goods on consignment and return of unsold items.

For each shipment, the shipper must issue a separate waybill for each recipient and delivery location. However, if a single recipient is receiving goods at multiple locations, one waybill can be issued, listing all delivery points.

Carrier’s Electronic Waybill (GRE - Transportista)

The Carrier’s Waybill is issued by the company or individual responsible for public transportation of the goods. This document is required when the owner does not transport the goods directly but hires a third-party carrier instead.

The carrier must issue a waybill for each shipper. However, if the shipment includes goods from more than 20 different shippers, a single waybill can be issued, provided it includes:

• The Shipper’s Waybill number, as well as the invoice or purchase receipt for each shipper.
• The transportation service fee charged to each shipper.

Event GRE

In addition to the Sender's GRE and Carrier's GRE, SUNAT provides for the Event GRE, a supplementary document used to record incidents occurring during the transportation of goods.

Resolution No. 000108-2026/SUNAT expands the scenarios for its issuance by incorporating changes of driver due to reasons beyond the control of the sender or carrier. This is in addition to other existing scenarios, such as being unable to reach the destination or the need to transfer goods to another vehicle. The Event GRE must be issued after the incident occurs and before transportation resumes.

Modes of Goods Transportation

The waybill requirements depend on how the goods are transported:

• Private transportation: When the owner transports goods using their own vehicles. In this case, only the Shipper’s Waybill (GRE - Remitente) is required.
• Public transportation: When a third party (a transport company or an independent carrier) is hired for the transport. In this case, two waybills are required: Shipper’s Waybill (GRE - Remitente), issued by the owner of the goods. Carrier’s Waybill (GRE - Transportista), issued by the carrier responsible for the transport.

What Information Must an Electronic Waybill (GRE) Contain?

The Electronic Waybill (GRE) serves as official documentation for the transportation of goods within Peru. To be valid under SUNAT regulations, it must include detailed information to identify the parties involved in the transaction and ensure full traceability of the transported goods.

• Issuer and recipient details: Names, company name, and RUC number of both the sender and recipient.
• Origin and destination: Exact addresses of the starting point and delivery location, whether it's a warehouse, storage facility, business branch, or customer address.
• Details of transported goods: A specific description of the products, including name, identification code, quantity, and weight.

As part of the latest regulatory updates, SUNAT has incorporated the Port Terminal Appointment or Goods Delivery Order as a document related to the GRE for certain shipments of foreign goods. In some cases, this document simplifies the information that must be recorded in the waybill.

Key Features of the Electronic Waybill (GRE) in Peru

Beyond the required information, the Electronic Waybill has specific characteristics that ensure its authenticity and distinguish it from physical waybills.

• Digital issuance: Generated directly from the taxpayer’s system without needing to access the SUNAT website.
• Tax validity: Holds the same legal effect as a paper waybill.
• Numbering format: The series consists of four alphanumeric digits, starting with the letter T, and follows a sequential, independent numbering system from physical waybills.
• Multiple issuance reasons: Used for various operations, including sales, consignments, returns, purchases, internal transfers, imports, and exports.
• Online verification: Its authenticity can be checked on the SUNAT portal.
• Adaptation to new logistics operations: regulations now incorporate documents related to the GRE and expand the scenarios in which an Event GRE may be issued, facilitating the management of incidents during the transportation of goods.

How to Automate the Issuance of the Electronic Waybill (GRE)?

Automating the Electronic Waybill (GRE) is crucial for streamlining goods transportation management in Peru. The EDICOM EDI platform integrates with your ERP system to automate the generation, validation, and submission of the GRE to SUNAT. With this solution, businesses can seamlessly connect with the tax authority, ensuring fast and error-free issuance and transmission of transport documents.

Take advantage of the mandatory GRE implementation to adopt an electronic document exchange (EDI) system, improving communication with partners and suppliers. A digitalized and standardized process enhances logistics traceability, regulatory compliance, and integration between private businesses and public entities.

Automation also makes it easier to adapt to SUNAT regulatory changes, quickly incorporating new requirements, related documents, and validations without disrupting daily business operations.