Veversion to print | November 2021
In December 2020, the 2021 Miscellaneous Tax Resolution (“RMF 2021”) was published, which included the obligation to incorporate the bill of lading complement to the digital online tax receipt (“CFDI”) of income type and to the CFDI of transfer type, as appropriate for the operation.
The Bill of Lading Supplement is the document that supports the legal ownership or possession of the transfer of goods, which must comply with certain requirements provided for in the tax provisions.
The deadline for entry into force has been postponed. In the early version of the RMF, it was indicated that the use of the Carta Porte Complement was mandatory as of December 1, 2021. However, on November 25, 2021, the Fourth Resolution of Modifications to the RMF 2021 1st early version was published on the Tax Administration Service (“SAT”) portal, where rules 2.7.1.8 and 2.7.1.9, as well as the Thirty-Sixth Transitory Article of the RMF 2021 They foresee that the use of the Carta Porte supplement will be mandatory from January 1, 2022.
It is important to mention that taxpayers will be able to apply the benefits contained in the advance versions published by the SAT once they are published on the SAT Portal.
We remain at your service for any questions regarding the Bill of Lading Supplement, who is required to issue the aforementioned supplement and its respective implementation.
***The publication of this note does not constitute legal advice, nor is it intended to be applicable to particular cases.
If you require additional information, please contact the partner responsible for your matters or one of the lawyers mentioned below:
