Peru

SUNAT Electronic Waybills: Key Changes for 2026

SUNAT Electronic Waybills for cargo transportation and logistics operations in Peru during 2026.
03
Jun

Electronic Waybills in Peru are undergoing significant changes as of June 2026. The National Superintendency of Customs and Tax Administration (SUNAT), through Resolution No. 000108-2026/SUNAT published on May 31, 2026, introduced new provisions designed to strengthen cargo transportation controls, improve operational traceability, and optimize logistics processes for companies involved in domestic and international trade.

The new provisions became effective on June 1, 2026, and affect shippers, carriers, customs agencies, importers, and exporters. The official regulation can be consulted on the SUNAT website: https://www.sunat.gob.pe.

Changes to Electronic Waybills Established by SUNAT

Resolution No. 000108-2026/SUNAT introduces new obligations, supporting documentation requirements, and technical specifications for the issuance and validation of electronic waybills.

New Parties Required to Issue the Shipper’s Waybill

When goods are transported using private transportation, customs agencies must issue a Shipper’s Waybill in foreign trade operations when:

  • The owner or consignee of the goods has granted them authorization to carry out customs clearance procedures.
  • There is an agreement covering the transportation of the merchandise.

If no such agreement exists, the obligation to issue the waybill falls on the importer or exporter.

New Valid Document for Foreign Goods

The resolution incorporates the “Appointment or Delivery Order for Goods from the Port Terminal” as a valid document to support the transportation of foreign goods from a port or airport to a customs warehouse.

This addition simplifies documentation processes related to import operations and strengthens traceability controls promoted by SUNAT. More information on tax regulations can be found at https://www.gob.pe/sunat.

Block Containers

The regulation defines block containers as a set of two or more containers whose release from the port is authorized through a single delivery order.

When transportation involves goods without customs clearance or customs destination:

  • It will be sufficient to provide the delivery order number.
  • The Cargo Manifest will not be required.
  • The corresponding Customs Declaration (DAM or DS) will not be mandatory.

This measure aims to reduce the administrative burden for logistics operators and importing companies.

Mandatory Information to Exempt the Carrier

When the shipper chooses to include the vehicle and driver information in the waybill to exempt the carrier from issuing a Carrier’s Electronic Waybill, the transportation start date must be included.

This information now becomes part of the minimum required data in specific issuance scenarios.

Information That Is Now Optional

For import transportation involving multiple vehicles, containers, or pallets, the following information becomes optional:

  • Total cargo weight.
  • Seal numbers.
  • Container numbers.

This change simplifies document management for complex logistics operations.

Event-Based Issuance: New Scenario Added

One of the most relevant changes introduced by the resolution is the expansion of situations in which an Electronic Waybill may be issued due to an event.

As of June 2026, a new scenario has been incorporated: a change of driver in public or private transportation due to circumstances beyond the control of the shipper or carrier.

This scenario is added to the existing cases established by regulation:

  • Inability to reach the destination point.
  • Inability to deliver the goods.
  • The need to perform a transshipment due to incidents occurring during transportation.

In all cases, the event-based waybill must be issued after the incident occurs and before transportation resumes.

Rules for the Transportation of Non-Nationalized Foreign Goods

The resolution also establishes specific provisions for the transportation of goods from the point of entry into the country to the Special Development Zones (ZED) or the Tacna Free Trade Zone (ZOFRATACNA).

Private Transportation

Transportation may be supported solely by:

  • ZED Transfer Request.
  • ZOFRATACNA Transfer Request.

In these cases, issuing a waybill is not required.

Public Transportation

The following will be mandatory:

  • The corresponding transfer request.
  • The carrier’s waybill.

Additionally, the transfer request number must be included in the transportation documentation.

Technical Updates to Electronic Waybills

Resolution No. 000108-2026/SUNAT includes six technical annexes that establish new guidelines for electronic issuers and technology providers.

Annex I: Code Catalog

Includes new codes applicable to Electronic Waybills:

  • Code 55: Tax concept identification.
  • Code 61: Related documents applicable to Electronic Waybills version 2.0.

Annex II: Defined Fields for the Shipper’s Electronic Waybill

Includes information related to:

  • Transported goods.
  • Transportation details.
  • Departure and arrival locations.
  • Drivers.
  • Additional information.

Annex III: Reception Service

Establishes technical requirements for submitting electronic files to SUNAT through REST services.

Annex IV: UBL 2.1 Structures

Defines the structures for:

  • Shipper’s Waybill.
  • Carrier’s Waybill.

Annex V

Includes specific technical information regarding the Carrier’s Electronic Waybill.

Annex VI

Details the designation of electronic waybill issuers.

Taxpayers requiring additional technical specifications may consult SUNAT’s electronic invoicing portal at https://cpe.sunat.gob.pe.

When Did These Changes Take Effect?

All provisions established by Resolution No. 000108-2026/SUNAT became effective on June 1, 2026.

Therefore, companies involved in transportation, distribution, logistics, import, and export activities should ensure that their internal processes and technology systems comply with the new regulatory requirements.

The changes introduced by SUNAT represent a significant step forward in modernizing logistics and tax control in Peru. The new requirements strengthen cargo transportation traceability, introduce additional event-based issuance scenarios, and simplify certain processes related to foreign trade.

For organizations managing transportation and distribution operations, staying up to date with Electronic Waybill requirements will be essential to ensure regulatory compliance, reduce operational risks, and maintain business continuity.

Source: Resolution No. 000108-2026/SUNAT.

Adapt Your Processes Before Issues Arise

SUNAT’s new requirements are already in effect. Ensure that your management system and transportation processes comply with current regulations to avoid operational errors and tax-related contingencies.

Talk to our specialists and learn how LLB Solutions can help you automate compliance with Electronic Waybill requirements in Microsoft Dynamics 365 Business Central.

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