Mexico City, September 6th, 2021
On September 3rd, 2021, the National Chamber of Cargo Transportation (Cámara Nacional del Autotransporte de Carga – CANACAR) issued the Circular Notice 360/2021 through which the Chamber announced the results of the first stage of the working groups established by the Secretariat of Communications and Transportation (Secretaría de Comunicaciones y Transporte – SCT) and the Tax Administration System (Sistema de Administración Tributaria – SAT) to discuss the implementation of Rule 220.127.116.11. of the Fiscal Miscellaneous Resolution for 2021 that regulates the issuance of the Transfer Invoice (CFDI de Traslado) and the Bill of Lading Complement (Complemento Carta Porte) as evidentiary documents of the transportation services in Mexico.
The Circular establishes that having concluded this first stage of the negotiations, the head of the SAT, Raquel Buenrostro Sánchez, and the Subsecretary of Transport, Carlos Alfonso Morán Moguel announced the following agreements:
- Extension of the obligation of the Miscellaneous Fiscal Rule 18.104.22.168. – No later than September 15, 2021, the Taxing Authority would publish the corresponding Resolution of Modifications to extend the commencement of compulsion regarding the issuance of the Transfer Invoice and the Bill of Lading Complement, until January 1, 2022; a trial period would also be established from December 1st to December 31st, 2021 for taxpayers to begin to test the systems they have implemented for the issuance of said taxing documents.
- Establishment of new working groups. – Having concluded the first stage of the working groups and the mandatory nature of the Miscellaneous Fiscal Rule 22.214.171.124. being extended, the Taxing and Transport Authorities would establish new working groups to explore the legal, regulatory and security, and protection scopes with respect to the information contained in the Bill of Lading Complement. These working groups would be active and should be completed by January 1, 2022.
- Release of a virtual platform through the SAT, for small and medium taxpayers, to be able to issue Income CFDI Invoices, Transfer CFDI Invoices, and the Bill of Lading Complement.
It is of the utmost importance to remain attentive to the official publication of these resolutions through the official channels of each of the authorities, and in the Official Gazette of the Federation, since it will be until that moment that these new provisions will begin to have legal effects; in due course, we will inform you of the official publication of these provisions.
Sesma, Sesma & McNeese