Resolution of the National Deputy Superintendence for Internal Taxes No. 000049-2026-SUNAT/700000 – EXERCISE OF DISCRETIONARY AUTHORITY IN THE ADMINISTRATION OF PENALTIES FOR OFFENSES RELATED TO THE OBLIGATION TO ISSUE DISPATCH NOTES

Under the Payment Voucher Regulations, dispatch notes (guías de remisión) serve as supporting documentation for the transport of goods between different addresses, except in the cases set out in Article 21 of those Regulations. These exceptions included the transport of goods entering the country from the port terminals of Callao, Paita, Salaverry, Chimbote, Pisco, Ilo, Matarani and Chancay to customs warehouses or to premises temporarily designated as a primary customs zone, provided that such transport was supported by an “exit ticket” issued by the port administrator or concessionaire containing the minimum required information.

This exception will be repealed as of November 1, 2026. Accordingly, the transport operations described above must be supported by the corresponding dispatch note, in accordance with the provisions governing its issuance, unless one of the cases allowing the use of printed or imported forms applies. In this context, in view of the difficulties that may arise during the implementation of and adaptation to this obligation, it has been deemed appropriate to establish a transition period.

Accordingly, this Resolution provides for the exercise of discretionary authority to refrain from imposing penalties for the offenses set out in paragraphs 5 and 9 of Article 174 of the Tax Code in connection with the transport of goods described above. The measure covers the circumstances and detection periods expressly specified in the Resolution:

1. For the offense set out in paragraph 5: where documents are carried that do not meet the requirements and characteristics to qualify as dispatch notes, from November 1, 2026 to April 30, 2027; and where documents have been issued that do not meet the requirements and characteristics to qualify as a carrier’s electronic dispatch note, from March 1, 2027 to April 30, 2027.
2. For the offense set out in paragraph 9: where goods are dispatched with documents that do not meet the requirements and characteristics to qualify as dispatch notes, or where documents have been issued that do not meet the requirements and characteristics to qualify as a consignor’s electronic dispatch note, from November 1, 2026 to April 30, 2027.

To view the full Resolution, please click the link below: https://tinyurl.com/42c4ke4y