Mexico City, December 24, 2021
Esteemed Clients and Friends,
Today the Tax Administration Service (Servicio de Administración Tributaria SAT) published on its official Twitter account a Notice specifying that there will be a transition period for the correct issuance of the Complement Bill of Lading, without any fines or penalties. Specifically, the Notice mentions that:
- The Complement Bill of Lading shall enter into force on January 1, 2022, however, there shall be a transition period until March 31, 2022, during which no fines or penalties will be applied for the incorrect issuance of the corresponding electronic invoice with Complement Bill of Lading.
- “Light load” vehicles that travel on federal highways on sections that do not exceed 30 kilometers, shall not be obliged to use the corresponding electronic invoice with Complement Bill of Lading.
- For foreign trade operations, the corresponding electronic invoice with Complement Bill of Lading shall be required starting on March 31, 2022.
It is important to consider that the above was only published on twitter, and that its legal validity is pending until its official publication on the SAT website or in the Official Gazette of the Federation.
With nothing more to mention, we send you warm greetings and wish you happy holidays,.
Sesma, Sesma & McNeese