Through Superintendency Resolution No. 007-99\/SUNAT, the Payment Voucher Regulations were approved, which regulate\nthe parties required to issue remission guides and the requirements and characteristics applicable to said documents.<\/p>\n
Within this framework, SUNAT states that the obligation of customs agencies to issue the sender\u2019s remission guide in\nforeign trade operations, even when said agency does not participate in the national land transportation of goods,\nresponded to an operational context prior to the widespread use of electronic issuance; however, with the electronic issuance of\nremission guides, said operational restrictions have been eliminated, making it necessary to adapt this obligation to the\ncurrent operational reality.<\/p>\n
Likewise, the convenience of incorporating the \u201cAppointment or Order for Delivery of Goods from the Port Terminal\u201d as a\ndocument related to the sender\u2019s electronic remission guide in the transfer of foreign goods from the port or\nairport to the customs warehouse or temporary premises considered a primary zone is identified; with the purpose of facilitating its issuance and\nstrengthening the traceability of operations.<\/p>\n
On the other hand, the regulation notes the need to reinforce the control mechanisms for the transfer of goods through the\nincorporation of new requirements and information in the remission guides, such as the need to incorporate the obligation to\nrecord the start date of the transfer when the carrier issues the carrier GRE, even when the sender records\ncertain information in the sender GRE.<\/p>\n
Together, the importance of incorporating the cases exempted from support with remission guides applicable\nto the transfer of non-nationalized foreign goods from the point of entry into the country to the Special Development Zones\n(ZED) and ZOFRATACNA is noted.<\/p>\n
In addition, new cases are incorporated for the issuance of the electronic remission guide by event due to subsequent events\nthat affect the transfer of goods, in order to more accurately reflect the situations that may arise during the\ntransportation of goods.<\/p>\n
In this regard, through Superintendency Resolution No. 000108-2026\/SUNAT, the regulations related to the\nPayment Voucher Regulations, Electronic Issuance System for invoices and documents linked thereto, Electronic\nIssuance System developed from the taxpayer\u2019s systems, transfer of goods using the Electronic Issuance\nSystem, and the regulations on Remission Guides and designation of electronic issuers are modified.<\/p>\n
This resolution enters into force on 06.01.2026.<\/p>\n