TABLE OF CONTENTS
June 09, 2023 at 6:00 p.m.
From July 1st of this year, companies operating with the mandatory use of this document, which have not implemented the Electronic Waybill, will be sanctioned by the National Superintendence of Customs and Tax Administration (SUNAT), by the confiscation of the goods transported or a penalty of 15% of the value.
The purpose of this is to contribute to facilitate processes, increase competitiveness and promote productivity in business structures, no longer allowing the use of physical documents to support the movement of cargo.
With this announcement, the GR will have several changes, such as:
- The issuance of this guide, for the remitter and in transporter, will have to be done exclusively through the taxpayer's invoice issuance system or SUNAT's portal. From this moment on, it will no longer be possible to do it from the SEE-OSE.
- It will be necessary to enter a QR code that can be used as support for the transportation of merchandise, in digital or printed format, so the graphic representation of invoices as support for transportation will no longer be valid.
- There will be a new type of electronic transport document, as an ongoing entry of the Event Remittance Guide, which can only be issued through the SUNAT portal to complement another previously issued GR, in case of events not attributable to the issuer.
With this, the affected companies will have to start adapting their systems, taking into consideration the tax penalties they could be exposed to if they do not comply with the regulations on time.