Mexico City, December 30, 2021
TOPICS DISCUSSED:
- MODIFICATION OF TECHNICAL DOCUMENTS FOR THE ISSUANCE OF THE CFDI WITH COMPLEMENT BILL OF LADING
- SUSPENSION OF BILLING SERVICES OF THE SAT
Secretariat of Finance and Public Credit
Modification of Technical Documents for the Issuance of the CFDI with Complement Bill of Lading
Esteemed Clients and friend,
Today, December 30, 2021, the Tax Administration Service (SAT) through its official web portal updated the version 2.0 of the Complement Bill of Lading that must be incorporated into the CFDI to accredit transport services in Mexico, under the terms of the Miscellaneous Tax Resolution 2022.
Specifically, the Authority updated the following technical documents: (i) Complement Catalogs (Catálogos del complemento), (ii) Bill of Lading Standard (Estándar de Carta Porte), (iii) Bill of Lading Scheme (Esquema de Carta Porte), (iv) Catalog Scheme (Esquema de los catálogos), and (v) Matrix of Errors (Matriz de errores); regarding the Filling Instructions for the CFDI with Complement Bill of Lading, these documents remain in their updated version of December 6, 2021. These updated documents can be found in the following link:
http://omawww.sat.gob.mx/tramitesyservicios/Paginas/complemento_carta_porte.htm
It is of utmost importance that carriers along with their billing service providers and, as the case may be, companies that have developed technological solutions for the implementation of the Complement Bill of Lading, review and validate the content of these updated documents, since until now the Authority has not ruled on an extension of the start of the obligation to issue the Complement Bill of Lading, which is still enforceable by JANUARY 1, 2022.
Finally, it is important to mention that, through its official Twitter account, the SAT announced that from 22:00 hours on December 31 and until 14:00 hours on January 1, 2022, ALL ITS BILLING SERVICES WILL BE SUSPENDED, so it will be important for Taxpayers who carry out the digital stamping of their invoices through the SAT to take the necessary precautionary measures to deal with this situation.
With nothing more to mention, we send you our best wishes for this holiday season and for the next year 2022.
SESMA, SESMA & MCNEESE, S.C.
