Transition period for the issuance of the Bill of Lading complement is about to end

New date to comply with the requirementsfor Bill of Lading supplements

In its letter 038/2022 from August 22, 2022, the Tax Administration Service (SAT) announced the extension of the overlapping period, from September 30, 2022 to January 1, 2023 in which no fines and sanctions will be imposed if the Bill of Lading supplement is not issued in compliance with all the applicable requirements, either for moving operations or for transportation services for goods.

In that regard, it must be noted that some taxpayers have already implemented the use of the invoice with supplement, the Bill of Lading with all the requirements, and are following all the guidelines published by the authority. 

Applying for a Bill of Lading Complement for goods or merchandise transportation services?

Based on the amendments to the Mexican Income Tax Law (LISR), Federal Tax Code (CFF) and Value Added Tax Law (LIVA), as of January 1, 2022, the issuance of the bill of lading complement became mandatory. Otherwise, the expenses related to transport services of goods or merchandise may be deemed non-deductible and the corresponding VAT cannot be credited for tax purposes, due to failing to meet the requirements of Articles 29 and 29-A of the CFF, as well as the guidelines of section 2.7.7. of the Miscellaneous Tax Resolution.

What benefit was offered by the Tax Authority?

The benefit offered to taxpayers was a transition period, during which the issuance of the Bill of Lading complements is mandatory; however, they may contain errors or omissions. According to the publications made by the Tax Administration Service (SAT), as of October 1, the issuance of the Bill of Lading complement must not contain errors or omissions for transfer operations or transport services of goods and/or merchandise. 

The sanctions that the Authority may apply due to the incorrect issuance of a CFDI with Bill of Lading complement include a fine from MXN $400.00 to $600.00 per tax receipt that does not have the complements as defined by the general rules, and it may even be presumed that the crime of smuggling has been committed by the person who possesses the goods at the time of their transportation. Furthermore, this may lead to delays in the supply chain and, therefore, it is of utmost importance that the corresponding areas implement controls to verify that the CFDIs with Bill of Lading complement contain full and correct information.

What information should the Bill of Lading complement contain?

To prove the legal holding of the goods during their transportation, the Bill of Lading complement must contain information related to:

• Subjects involved in the transfer operation
• Means of transport
• Type of CFDI
  • Income, or
  • Transfer

What type of Online Digital Tax Receipt (CFDI) of the Bill of Lading complement should I issue or receive?

If your main line of business is the transportation of goods or merchandise, an income-type CFDI should be issued with the Bill of Lading complement to cover the charge for the rendered service, for carriage within Mexican territory (in the case of road haulage), and for transfers by sea, air, or railroad.

Remember that if the electronic invoice issued or received for the transport services does not contain the Bill of Lading complement, it cannot be used for tax deductions.

If you are the owner of the assets used for the transportation of goods or if you act as a transport agent or broker and you have to transport goods, you have to issue a transfer-type CFDI with the Bill of Lading complement that covers the transfer in Mexican territory (in the case of road haulage), and for transfers by sea, air or railroad.