MODIFICATIONS TO THE DOCUMENTATION THAT EVIDENCE AND MUST ACCOMPANY THE TRANSPORTATION OF GOODS IN MEXICO
Edmundo Elías- Fernández
Following our previous article titled “Transporting goods in Mexico: what documents are required?”, and as a result of several meetings held by the Tax Administration Service (“SAT”) and some Mexican Transportation Associations, on November 18, 2021, the Third Resolution of Modifications to the Miscellaneous Tax Resolution 2021, was published in the Federal Official Gazette, to clarify and detail the applicable legal provisions regarding the documentation that must accompany the transportation of goods in Mexico.
The Third Resolution of Modifications to the Miscellaneous Tax Resolution 2021 establishes the following:
I. Transportation on highways under federal jurisdiction
As a general rule for tax purposes, the transportation of goods on federal highways, and their legal possession in Mexico, are evidenced with the digital tax receipt issued through internet (“CFDI”) which must include attached the complementary consignment note (complemento carta porte).
The above includes, among others, the following examples when the transportation implies the use of highways under federal jurisdiction:
· Courier and package shipments.
In this case, the guide numbers of the packages transported must be included within the corresponding CFDI.
· Transportation of funds and securities.
· Cranes and vehicle dragging services.
· Transportation of foreign goods.
When transporting foreign goods, their legal standing in Mexico and/or possession is evidenced with the corresponding CFDI, which must include the number of the import pedimento, along with the complementary consignment note.
II. Transportation of goods on local roads and highways (not under federal jurisdiction).
The transportation and legal possession of goods that are transported on highways that are not under federal jurisdiction, may be evidenced with the corresponding CFDI, without having to issue the complementary consignment note.
The above includes, among others, the following examples when the transportation implies the use of local roads and highways (not under federal jurisdiction):
· Courier and package shipments.
The guide numbers of the packages transported must be included within the corresponding CFDI.
· Transportation of funds and securities.
· Cranes and vehicle dragging services.
· Transportation of foreign goods
To evidence legal standing in Mexico and/or possession of foreign goods the corresponding CFDI must include the number of the import pedimento.
In case that any section of federal jurisdiction highways is used, the company will be forced to issue the corresponding CFDI with the complementary consignment note.
III. Transportation of hydrocarbons
The transportation of hydrocarbons must always be evidenced with the printed representation of the corresponding CFDI, with the complementary consignment note and, the hydrocarbons and petroleum products complement.
IV. Consolidated transportation of goods.
When performing the consolidated transportation of goods, the carrier should be able to segregate and identify each of the goods subject to transportation and issue the CFDI for each of the title holders or the transportation contracting party of the goods.
In addition to the above, the transportation company must issue the following CFDI for the complete cargo:
· If the goods will be transported through federal highways, the company must issue a CFDI with the complementary consignment note.
· If the goods are transported through local roads and highways the CFDI can be issued without the complementary consignment note.
When does the complementary consignment note enters into force and will be enforceable?
The complementary consignment note will be mandatory as of December 1, 2021. However, those who incorrectly issue said document during December 2021 will not be sanctioned.
As of January 1, 2022, the issuance of the complementary consignment note with errors will be sanctioned by the authority.
We remain at your disposal for any questions regarding this newsletter.
Edmundo Elías-Fernández
eelias@rrs.com.mx
RAMOS, RIPOLL & SCHUSTER
Daniel Torres-Güémez
dtorres@rrs.com.mx
RAMOS, RIPOLL & SCHUSTER
Daniel Ascencio-Zamarripa
dascencio@rrs.com.mx
RAMOS, RIPOLL & SCHUSTER
