The Electronic Waybill (GRE) Will Be Mandatory in Peru for Transporting Foreign Goods

The Electronic Waybill (GRE) in Peru is a digital document regulated by the National Superintendency of Customs and Tax Administration (SUNAT). It is designed to monitor and support the movement of goods within the country, ensuring legality, traceability, and security in every transportation operation.

What Is the Electronic Waybill in Peru?

The Electronic Waybill (GRE) is a document required by SUNAT to validate the transport of goods between different locations, such as warehouses, storage facilities, or commercial establishments. It must be issued electronically and is linked to a payment receipt, processed through the taxpayer’s electronic issuance system.

All businesses and companies transporting goods—except those under the New Simplified Single Regime (Nuevo RUS)—must issue this waybill 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.

Types of Electronic Waybills in Peru

There are two types of Electronic Waybills (GRE) in Peru, each serving a specific function based on who is transporting the goods. Both ensure product traceability and provide legal documentation to justify their movement.

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.

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.

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.

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.