Mexico City, December 27, 2021
TOPICS DISCUSSED:
- PROVISIONS ON THE ISSUANCE AND USE OF COMPLEMENT BILL OF LADING IN ACCORDANCE WITH THE MTR 2022
- COMENCEMENT AND EXTENSION FOR ITS APPLICABILITY (MARCH 31, 2022)
Secretariat of Finance and Public Credit
Publication of the Miscellaneous Tax Resolution for 2022 – Provisions on Complement Bill of Lading, and Extension for its Applicability
Esteemed Clients,
Today the Miscellaneous Tax Resolution for 2022 has been published in the Official Federal Gazette, addressing, among other things, the specific terms and provisions for the issuance and use of the CFDI of Income and Transfer, and the Complement Bill of Lading that accredits the legal stay and transport of goods in national territory.
With this MTR 2022 Section 2.7.7 is created, in order to establish the specific provisions of the use and issuance of the Complement Bill of Lading, comprising them from Rule 2.7.7.1. to Rule 2.7.7.12. Likewise, the extension for its applicability until march 31, 2022 is stablished, leaving the provisions related to the issuance of the CFDI of Income / Transfer and Complement Bill of Lading of this MTR 2022 in the following terms:
- COMENCEMENT AND EXTENSION OF THE APPLICABILITY OF COMPLEMENT BILL OF LADING.
The Forty-Seventh Transitory Article of the MTR 2022 states that, with respect to the use of the CFDI with Complement Bill of Lading, the date of its applicability shall be JANUARY 1, 2022.
Notwithstanding the foregoing, for the purposes of the penalties for non-issuance of tax documents and the presumption of the crime of smuggling described in the Fiscal Code, FROM JANUARY 1 TO MARCH 31, 2022 it will be understood that taxpayers who issue the CFDIs with a Complement Bill of Lading comply with the provisions of the MTR 2022, even if said Complement Bill of Lading contains deficiencies or errors.
- NEW DISPOSITIONS OF THE MTR 2022 REGARDING THE COMPLEMENT BILL OF LADING.
- Rule 2.7.7.4. Issuance of CFDI with Carta Porte complement in the provision of parcel or courier services.
The specific provisions and guidelines regarding the tax documents that must be issued by taxpayers who provide parcel or courier services remain unchanged, in accordance with the following:
- Parcel and courier service providers may issue, to verify the service they provide, an Income CFDI WITHOUT COMPLEMENT BILL OF LADING, in which they must include as “Concept” the numbers of guides of all the packages covered by said Invoice; and additionally apply the following:
a) Regarding first mile services, when the same are carried out in non-federal routes, service providers may issue a Transfer CFDI WITHOUT COMPLEMENT BILL OF LADING, and in which they must specify the code for products and services that is indicated in the “Instructions for the filling of the Invoice to which the Bill of Lading Complement is incorporated”, and including as the “Concept” of said Invoice the tracking numbers (números de guía) of all the packages covered by the Invoice.
b) For the intermediate stage of the service, service providers must issue a Transfer CFDI WITH COMPLEMENT BILL OF LADING, for each section that implies a change of means or mode of transport, registering the tracking numbers of the packages that are transported.
c) Finally, for the delivery of parcels to recipients, when the services are carried out in non-federal routes, service providers may issue a Transfer CFDI WITHOUT COMPLEMENT BILL OF LADING, and in which they must specify the code for products and services that is indicated in the “Instructions for the filling of the Invoice to which the Bill of Lading Complement is incorporated”, and including as the “Concept” of said Invoice the tracking numbers of all the packages covered by the Invoice.
- If at any time during the services, the service providers make use of federal roads, they shall issue a Transfer CFDI WITH COMPLEMENT BILL OF LADING.
- Subcontracted carriers that provide parcel and courier services shall be obliged to verify said service through the issuance of an Income CFDI WITHOUT COMPLEMENT BILL OF LADING.
Notwithstanding the foregoing, this new version of the Rule defines specific guidelines regarding the transport of non-commercial letters or envelopes through parcel or courier services, establishing the following:
- In the case of the exclusive transfer of non-commercial letters or envelopes, to be delivered in bulk to multiple recipients, a Transfer CFDI without Complement Bill of Lading must be issued for each service, recording the total amount of boxes or bags transported; as well as the estimated total amount of letters or envelopes contained in the set of boxes or bags transported.
In the event that the vehicle used to transport the non-commercial letters or envelopes, also transports other types of packages, the following shall apply:
a) An Income CFDI must be issued to each client for the service provided, for which, it must indicate the total amount of boxes or bags and the total amount of non-commercial letters or envelopes.
b) In case of being obliged to incorporate the Complement Bill of Lading into the corresponding CFDI, indicating the total amount of boxes or bags and the total amount of non-commercial letters or envelopes.
c) When not obliged to issue a Complement Bill of Lading, in addition to carrying the CFDI referred to in sections I or III of the first paragraph of this rule, as the case may be, taxpayers must issue the Transfer CFDI without Complement Bill of Lading, recording the total amount of boxes or bags and the total amount of non-commercial letters or envelopes.
- >Rule 2.7.7.9. Transport of goods by carriers residing abroad without permanent establishment in Mexico.
This new provision states that natural or legal persons providing transportation services, and owners of cargo vehicles, residing abroad or incorporated in accordance with foreign laws, as referred to in rule 2.4.5. of the General Rules of Foreign Trade, may accredit the transport of national goods or goods destined to be imported / exported with the documentation referred to in article 146 of the Customs Law, provided that they do not have a permanent establishment in national territory.
- >Rule 2.7.7.10. CFDI that accredits the transport of exported goods through service providers.
Companies residing in national territory that provide the international transport service of general and / or specialized cargo, or goods for export, when the services begin in national territory and end abroad, must issue an Income CFDI with Complement Bill of Lading stating the whole service and indicating as final destination the domicile located abroad and the data of the means or mode of transport that will be used for the transfer of goods.
In the event that there’s a change of mode or means of transport for the crossborder services, and that mean belongs to the same carrier, a Transfer CFDI with Complement Bill of Lading must be issued, stating the information of the mode or means of transport, and referencing the Income CFDI that covers the entire service
- >Rule 2.7.7.11. CFDI that accredits the transport of goods for definitive export carried out by the owner of cargo through their own means.
The owners or holders of national or nationalized goods and / or merchandise to be exported, may accredit the transport of the cargo in national territory, considering the following:
a) If the transport is made by their own means, to a warehouse or distribution center located abroad, they may issue a Transfer CFDI with Complements of Foreign Trade and Bill of Lading.
b) (i) In the event that a change of mode or means of transport is made for the crossborder and it does not belong to the owner of the goods, the contracted carrier must issue an Income CFDI Complement Bill of Lading and referencing the Transfer CFDI mentioned above. (ii) In case the crossborder belongs to the owner of the goods, they may issue a Transfer CFDI without Complement Bill of Lading, and referencing the initial CFDI.
- >Rule 2.7.7.12. Sections deemed of federal jurisdiction for the transfer of goods through motor transport.
For the purposes of the local transfer of goods with respect to parcel and courier services, services of transfer of funds and values at local level, crane services, auxiliary towing and rescue services at local level, and the service of consolidated transport of goods, if the transport is carried out in light cargo vehicles with characteristics less than a C2 truck in accordance with NOM-012-SCT-2-2017, provided that it does not exceed weights and dimensions of said vehicle, it will be understood that they do not transit through roads of federal jurisdiction, PROVIDED THAT DURING THE TRIP THE LENGTH OF THE FEDERAL ROAD INTENDED TO BE USED DOES NOT EXCEED 30 KILOMETERS.
THIS RULE SHALL NOT BE APPLICABLE FOR service providers that: carry out transport or distribution services of hydrocarbons or petroleum at local level, with residence abroad without a permanent establishment in national territory, provide export services, or that carry out the transport of goods for their definitive export carried out by their own means.
- PROVISIONS THAT REMAIN IN THE SAME TERMS AS THE MTR 2021
It is important to take into account that many of the rules that had already been made known by the Tax Authority through the Resolutions of Modifications to the MTR 2021 remain unchanged in this new MTR 2022. Below we detail as a summary the rules that, although changed in number and order, remain in the same terms:
- >Rule 2.7.7.1 – Income CFDI with which the transport of goods is verified.
Se definen los lineamientos específicos respecto al CFDI de tipo ingreso con el que se acredita el transporte de mercancías.
The concepts of this rule are updated in relation to the specific guidelines regarding the Income Invoice with which the transport of goods is verified.
- It is established that, in order to accredit the services they provide, the following service providers shall issue an Income CFDI with a Complement Bill of Lading in compliance with article 29-A of the CFF: taxpayers engaged in the service of transport of general and specialized cargo […] as well as those who provide the service of parcel and courier, towing and rescue cranes and deposit of vehicles, as well as the transfer of funds and securities or hazardous waste, among other services that involve the transport of goods or merchandise […] – The aforementioned CFDI and its Complement shall validate and accredit the transport and legal possession of the goods or merchandise in national territory with its printed representation on paper or in digital form.
- Likewise, in the case of goods of foreign origin, the number of the import petition (pedimento) must be included to the Income CFDI with Complement Bill of Lading issued by the carrier
- For the transport of fuels and hydrocarbons, in addition to the issuance of the Invoices and Complement mentioned in previous lines, service providers shall also issue the Hydrocarbons and Petroleum Complement referred to in Rule 2.7.1.45.
- A new obligation is added for the parties that contract the transport services in México, establishing that they must: provide […] with accuracy, the necessary data for the identification of the goods or merchandise that are transported, in accordance with the provisions of the “Instructions for filling the CFDI to which the Complement Bill of Lading is incorporated”, in order that the carrier can issue the corresponding tax documents.
- Finally, it is clearly stipulated that in cases in which cargo is transported without the correct issuance of the corresponding tax documents, both of the parties involved in the service of transport of goods or merchandise (client and service provider), shall be liable before the competent authority
- >Rule 2.7.7.2. CFDI that must be issued by owners and holders or cargo, transport agents or intermediaries to verify the transportation of goods or merchandise.
- In this sense, the owners of goods that transport of said goods with their own means must issue a Transfer CFDI with Complement Bill of Lading with zero value and their own RFC as the issuer and receptor of said document, and indicating the code for products and services that is indicated in the “Instructions for filling the CFDI to which the Complement Bill of Lading is incorporated”..
- With regards to intermediaries of transportation services (i.e., Brokers and 3PLs) who provide the logistics service for the transportation of goods or merchandise, or have a mandate to act on behalf of the client, they shall issue the Transfer CFDI with a Complement Bill of Lading described in the previous point, PROVIDED THAT THE TRANSPORTATION IS CARRIED OUT BY THEIR OWN MEANS.
- >Rule 2.7.1.3. Local Transport of goods.
This new rule defines the specific guidelines regarding the tax documents that must be issued by carriers or owners of cargo to verify the transfer of goods or merchandise through local roads, establishing the following:
- When the transport of goods is carried out, exclusively, through in non-federal routes, the carriers may issue an Income CFDI WITHOUT COMPLEMENT BILL OF LADING, and in which they must specify the code for products and services that is indicated in the “Instructions for the filling of the Invoice to which the Complement Bill of Lading is incorporated”.
- On the other hand, when the transport of goods is carried out by an intermediary, exclusively, through in non-federal routes, the intermediary may issue a Transfer CFDI WITHOUT COMPLEMENT BILL OF LADING, in which they must specify the code for products and services that is indicated in the “Instructions for the filling of the Invoice to which the Complement Bill of Lading is incorporated”.
- >Rule 2.7.1.3. Issuance of CFDI with Complement Bill of Lading in the provision of consolidated freight transport services.
Se mantienen los lineamientos específicos respecto a los documentos fiscales que deben emitir los contribuyentes que presten servicios de transporte consolidado de mercancías, estableciendo lo siguiente:
- Consolidated transport service providers may issue, to verify the service they provide, an Income Invoice WITHOUT COMPLEMENT BILL OF LADING, in which they must include as “Concept specific identification numbers to correlate the transported cargo covered by said Invoice; and additionally apply the following:
a) Regarding first mile services, when the same are carried out in non-federal routes, service providers may issue a Transfer CFDI WITHOUT COMPLEMENT BILL OF LADING, and in which they must specify the code for products and services that is indicated in the “Instructions for the filling of the Invoice to which the Bill of Lading Complement is incorporated”, and including as the “Concept” of the Invoice the specific identification numbers to correlate the transported cargo covered by said Invoice..
b) For the intermediate stage of the service, service providers must issue a Transfer CFDI WITHOUT COMPLEMENT BILL OF LADING, for each section that implies a change of means or mode of transport, registering the tracking numbers of the packages that are transported, specifying the code for products and services that is indicated in the “Instructions for the filling of the Invoice to which the Bill of Lading Complement is incorporated”, and including as the “Concept” of the Invoice the specific identification numbers to correlate the transported cargo covered by said Invoice.
c) Finally, for the delivery of parcels to recipients, when the services are carried out in non-federal routes, service providers may issue an Transfer CFDI WITHOUT COMPLEMENT BILL OF LADING, and in which they must specify the code for products and services that is indicated in the “Instructions for the filling of the Invoice to which the Bill of Lading Complement is incorporated”, and including as the “Concept” of the Invoice the specific identification numbers to correlate the transported cargo covered by said Invoice.
- If at any time during the services, the service providers make use of federal roads, they shall issue a Transfer CFDI WITH A COMPLEMENT BILL OF LADING.
Finally, as we have mentioned with each past updates in regards to these novel tax regulations, it will be of vital importance to remain vigilant of any update made to these provisions on the part of the Authorities, as their implementation may prove to be a process of constant evolution and change.
Kind Regards.
Sesma, Sesma & McNeese