Regulatory updates - Peru

The National Superintendency of Customs and Tax Administration (SUNAT) has updated the Validation Rules for the Electronic Waybill (GRE), adding new error codes and changing existing ones that affect the sender's electronic waybill. The changes were incorporated on October 1, 2026.

New error codes:

• Error 3633: For "Total gross weight of selected items," the gross weight must not be sent when all of the following apply. The reason is 08, there is no Total Transfer Indicator for the DAM or DS, the document type is 50 (Customs Declaration of Goods) or 52 (Simplified Declaration), and there are no goods to transfer.
• Error 3634: For "Support for the difference in the total gross weight of the cargo with respect to the weight of the selected items," the support for the weight difference must not be sent under the same conditions as Error 3633.
• Error 3635: For "Related document type code," a document of type 50 cannot be combined with any other document type.
• Observation 4320: For "Unit of measure of the good," the value must not be in Catalog 65 when the reason for transfer is 13 and a related document with code 50 (Customs Declaration of Goods) is present.

Modified validations:

• Error 2880: "Total gross weight of cargo" is mandatory when the document type is not 92 (Port Terminal Goods Delivery Appointment/Order). It is optional only when the reason is 08, there is no Total Transfer Indicator for the DAM or DS, the document type is 50 or 52, and there are no goods to transfer.
• Error 3441: For "Related document number," when the reason for transfer is 13 (Other) and the related document type is 50, regime 90 is no longer included in the validation.
• Error 3632: For "Number of Packages or Pallets," reason 08 has been removed from the validation rule.
• Observation 4320: For "Unit of measure of the good," document type 50 (Customs Declaration of Goods) has been added to the validation.

On August 2026, SUNAT published Superintendency Resolution No. 000041-2026/SUNAT, extending its discretionary authority not to impose penalties for certain infringements related to the generation and timely completion of the RVIE and RCE through the SIRE. The measure responds to ongoing taxpayer adaptation challenges and applies to specific infringements under Article 175 of the Tax Code.

Covered periods and deadline

The relief applies to infringements under paragraphs 2 and 10 of Article 175 of the Tax Code when incurred for tax periods August to December 2026 and January 2027. Taxpayers covered by the measure have until February 28, 2027 to generate the RVIE and RCE through SIRE and/or make the corresponding adjustments.

Infringements covered

The measure covers failures to maintain required accounting books or records in the prescribed form and conditions, as well as failures to record or report transactions within the applicable deadlines, including certain cases involving under-recording in mandatory electronic records.

The full requirements and scope are set out in the official Superintendency Resolution No. 000041-2026/SUNAT.

For more detailed information on the specific fields and elements impacted, please consult the file published by the Peruvian authorities.