The resolution states the mandatory requirement to issue the GRE exclusively in electronic form, abolishing the use of invoices with additional transport information (factura guía).   Starting December 2022, it will only be possible to issue the GRE document via the taxpayer´s invoice issuance system (Sp.: Sistema de Emision Electronica or SEE – electronic issuing system) or the SUNAT Portal (SEE-SOL). A QR code will act as the main supporting document (sustento de traslado) for the goods under transit.   The Resolution de Superintendencia No. 000123-2002/SUNAT is available in Spanish here.