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The Electronic Remittance Guide (Guía de Remisión Electrónica – GRE) becomes particularly relevant starting November 2026 for certain transfers of goods entering Peru through port terminals. SUNAT has established periods during which it will exercise its discretionary authority not to impose penalties for certain violations related to remittance guides applicable to these operations.
This measure is established in Superintendency National Deputy Resolution for Internal Taxes No. 000049-2026-SUNAT/700000, published in the official gazette El Peruano on October 31, 2026.
The provision covers certain transfers of goods entering the country through the port terminals of Callao, Paita, Salaverry, Chimbote, Pisco, Ilo, Matarani, and Chancay, destined for customs warehouses or facilities temporarily considered primary customs zones.
For companies involved in these operations, it is essential to distinguish between two concepts: the obligation to support the transfer of goods through the Electronic Remittance Guide remains in force, while SUNAT’s measure establishes a temporary discretionary policy of not imposing penalties for certain violations.
Electronic Remittance Guide: What Changes Starting November 2026?
This change must be understood within the regulatory developments SUNAT has been implementing regarding remittance guides and the transfer of foreign goods.
Superintendency Resolution No. 000240-2024/SUNAT amended the rules governing remittance guides to improve the traceability of goods associated with foreign trade operations.
Subsequently, SUNAT introduced additional adjustments related to the transfer of foreign goods and the GRE. These include the incorporation of the Port Terminal Goods Release Appointment or Order as a document associated with the GRE – Sender for certain transfers from ports or airports.
Starting November 1, 2026, the scenario addressed in the new resolution must be supported in accordance with the applicable remittance guide rules, also taking into account the exceptional circumstances established by the regulations.
The October 2026 measure also acknowledges that adapting to these requirements involves system implementation, testing, and validation.
Which violations are covered by SUNAT’s measure?
The new provision relates to certain violations established under paragraphs 5 and 9 of Article 174 of the Tax Code, concerning documents used to support the transfer of goods.
The important point is to review each applicable period individually, since the dates are not the same for every scenario.
1. Remittance Guide
For the scenario involving the transportation of goods with documents that do not meet the requirements and characteristics necessary to qualify as remittance guides, the measure covers violations detected during the following period:
November 1, 2026, through April 30, 2027.
2. GRE – Carrier
In the case of documents issued that do not meet the requirements and characteristics necessary to qualify as GRE – Carrier, the applicable period is:
March 1, 2027, through April 30, 2027.
This difference in dates is important and must be considered when planning operations.
SUNAT defines the GRE – Carrier as the electronic document issued by the carrier to support the transportation of goods when applicable. You can review its characteristics in SUNAT’s official information on types of remittance guides.
3. GRE – Sender
For the scenarios covered under paragraph 9, concerning documents that do not meet the required conditions to support the transfer of goods or relating to the GRE – Sender, the applicable period is:
November 1, 2026, through April 30, 2027.
The GRE – Sender is the electronic document issued by the sender to support the transportation or transfer of goods.
Not Imposing Penalties Does Not Mean Eliminating the Obligation
This point is essential.
The measure must not be interpreted as eliminating the obligation to support the transfer of goods.
The resolution establishes discretionary authority to refrain from imposing certain administrative penalties during specific periods.
Therefore, statements such as “SUNAT has suspended the GRE” or “the GRE will not be mandatory until April 2027” would be incorrect.
Companies must continue preparing to properly comply with the procedures applicable to their operations.
What Changes for Foreign Goods Transfers?
SUNAT has been modifying the rules designed to facilitate the use of the GRE and improve the traceability of goods involved in foreign trade operations.
Superintendency Resolution No. 000108-2026/SUNAT introduced specific changes regarding who must issue the Sender Remittance Guide in foreign trade operations.
It also incorporated the Port Terminal Goods Release Appointment or Order as a document associated with the GRE – Sender and established additional information requirements for certain transfers of foreign goods.
SUNAT explains these changes in its information about foreign goods transfers, indicating that the modifications aim to facilitate the issuance of remittance guides, improve traceability, and adapt the process to current import and export operations.
Which Types of GRE Should Companies Consider?
SUNAT provides for different types of Electronic Remittance Guides depending on the role of each party and the circumstances of the transfer.
These include:
GRE – Sender
Issued by the sender to support the transportation or transfer of goods. SUNAT official information, additional information.
GRE – Carrier
Issued by the carrier when providing transportation services and when required to do so.
SUNAT establishes specific issuance rules depending on the recipient, destination, sender, and means of transportation.
GRE – Event
Allows companies to supplement a previously issued remittance guide when certain events occur during transportation, such as circumstances that prevent the goods from reaching their originally intended destination or situations requiring a transshipment.
SUNAT has also incorporated new scenarios associated with changes during the transportation of foreign goods.
You can review the characteristics of these options in SUNAT’s official guide to GRE types.
What Information Should Companies Review?
This transition should not be approached merely as a documentary change.
The Electronic Remittance Guide plays an essential role in ensuring that goods transfers comply with SUNAT requirements. Companies should review their current processes to ensure proper issuance and accurate information for each transportation scenario.
Companies affected by these requirements should review at least the following aspects:
1. Origin and Destination
Determine whether the transfer falls within the regulated scenarios for goods entering the country through port terminals.
2. Party Responsible for Issuance
Identify who must issue the remittance guide according to the type of operation and transportation method.
It should not be assumed that the sender and the carrier have exactly the same responsibilities.
3. Transfer Information
Remittance guide processes may require information related to:
- Starting point.
- Destination.
- Transportation start date.
- Goods being transported.
- Carrier.
- Vehicle.
- Driver.
- Containers or other elements related to foreign goods, when applicable.
4. Events During Transportation
Companies must also define how situations that modify the original transportation conditions will be handled.
SUNAT provides for the GRE – Event precisely for certain circumstances that occur after the original guide has been issued.
5. System Testing
Implementation must include tests to verify that the information used to issue the remittance guides accurately reflects the actual operation.
The discretionary non-enforcement period should not be viewed as a reason to postpone preparation, but rather as an opportunity to review processes, information, and technology.
What Happens When Connectivity Issues Occur?
There are regulated circumstances in which certain issuers may use printed documents or documents imported through an authorized printing company when the conditions established by the regulations are met.
These may include situations involving low or no Internet connectivity.
SUNAT also currently provides PEI Web, which allows the submission of certain information corresponding to receipts issued in printed formats for regulated cases involving areas with low or no connectivity.
These situations are regulated exceptions and should not be interpreted as a general alternative to electronic issuance.
How Does This Change Affect Business Central Projects?
For a company managing its operations through Microsoft Dynamics 365 Business Central, this regulatory change raises a practical question:
Does the current process contain the information and configurations necessary to properly manage the transfer scenarios used by the company?
An appropriate assessment should identify:
- Required remittance guide type.
- Necessary tax and logistics data.
- Origin and destination of transfers.
- Vehicle and carrier information, when applicable.
- Import and export scenarios.
- Transfers between warehouses.
- Events that may modify the transportation process.
- Integrations involved in electronic issuance.
Not all taxpayers or operations necessarily fall under the same scenario.
Therefore, before modifying the configuration of Microsoft Dynamics 365 Business Central, it is necessary to first determine what the regulations require for the specific operation.
Regulations Do Not Mean a Pause in Digital Transformation
The evolution of the GRE is part of SUNAT’s broader strategy to use electronic information to monitor the transfer of goods.
The authority indicates that the GRE provides online information about transportation-related operations and improves the efficiency of control activities.
Currently, official information distinguishes between GRE – Sender, GRE – Carrier, and GRE – Event.
SUNAT’s official information on GRE should be used as the reference for reviewing general functionality and applicable requirements.
An Adaptation Period, Not an Exemption
The Electronic Remittance Guide remains a central element for supporting the transfers covered by the regulations.
The new measure grants temporary relief from certain penalties, but it must not be confused with a general suspension of the obligation to issue the corresponding remittance guide.
For companies managing goods transfers through port terminals, this period represents an opportunity to:
- Review logistics processes.
- Identify responsibilities.
- Validate configurations.
- Train users.
- Test different scenarios.
- Correct issues before the established periods end.
Before making any decisions, consult Resolution No. 000049-2026-SUNAT/700000, officially published in El Peruano.
Does Your Company Manage Transfers and GRE in Peru?
If you use Microsoft Dynamics 365 Business Central and need to evaluate how these changes may affect your transfer processes and tax localization, LLB Solutions can help you review your project’s specific requirements.
Contact us and let’s discuss your business needs in Peru.
info@llbsolutions.com | Peru Localization