Through Superintendency Resolution No. 007-99/SUNAT, the Payment Voucher Regulations were approved, which regulate the parties required to issue remission guides and the requirements and characteristics applicable to said documents.
Within this framework, SUNAT states that the obligation of customs agencies to issue the sender’s remission guide in foreign trade operations, even when said agency does not participate in the national land transportation of goods, responded to an operational context prior to the widespread use of electronic issuance; however, with the electronic issuance of remission guides, said operational restrictions have been eliminated, making it necessary to adapt this obligation to the current operational reality.
Likewise, the convenience of incorporating the “Appointment or Order for Delivery of Goods from the Port Terminal” as a document related to the sender’s electronic remission guide in the transfer of foreign goods from the port or airport to the customs warehouse or temporary premises considered a primary zone is identified; with the purpose of facilitating its issuance and strengthening the traceability of operations.
On the other hand, the regulation notes the need to reinforce the control mechanisms for the transfer of goods through the incorporation of new requirements and information in the remission guides, such as the need to incorporate the obligation to record the start date of the transfer when the carrier issues the carrier GRE, even when the sender records certain information in the sender GRE.
Together, the importance of incorporating the cases exempted from support with remission guides applicable to the transfer of non-nationalized foreign goods from the point of entry into the country to the Special Development Zones (ZED) and ZOFRATACNA is noted.
In addition, new cases are incorporated for the issuance of the electronic remission guide by event due to subsequent events that affect the transfer of goods, in order to more accurately reflect the situations that may arise during the transportation of goods.
In this regard, through Superintendency Resolution No. 000108-2026/SUNAT, the regulations related to the Payment Voucher Regulations, Electronic Issuance System for invoices and documents linked thereto, Electronic Issuance System developed from the taxpayer’s systems, transfer of goods using the Electronic Issuance System, and the regulations on Remission Guides and designation of electronic issuers are modified.
This resolution enters into force on 06.01.2026.
To view the full Resolution, please click the link below: https://tinyurl.com/542zb926