The Tax Administration Service is currently implementing obligations concerning the federal land, railroad, maritime and air transportation of domestic and foreign goods, consisting in the issuance of a CFDI (electronic invoice) with a consignment note complement for all agents involved in transport operations.
In this sense, transportation service providers that have been engaged for the federal transportation of goods must issue a CFDI of “income” category with the consignment note complement.
Owners, possessors or holders of goods that are part of their assets, as well as intermediaries or transportation agents (who provide the logistics service for the transfer of goods or have a mandate to act on behalf of the client) and use their own means for the transfer, may demonstrate the transportation through the CFDI of “transfer” category (which does not represent the income of the operation) that is issued by themselves with the consignment note complement.
In the case of operations that do not involve transit through any federal jurisdiction, taxpayers that (i) provide land transportation services for general and specialised cargo; (ii) provide services for the transfer of funds and valuables; (iii) carry out towing, auxiliary towing and salvage services; and (iv) the owners, possessors or holders that transport goods that are part of their assets, may credit the transportation of goods by means of the CFDI of income or transfer category, as applicable, without the need to incorporate the consignment note complement.
For taxpayers that provide courier services and the consolidated transportation of goods and are fully certain that they will not transit through any federal jurisdiction section, they must issue a CFDI of transfer type for each section and change of vehicle that represents the transportation.
Regarding the import of goods, the Tax Administration Service has determined that in order to carry out the customs clearance of the goods, in addition to the documents that are normally submitted with the import customs declaration, the CFDI must be provided with the corresponding consignment note complement.
For the legal stay and/or possession of foreign goods, the transporter may prove such assumptions by means of the CFDI with the respective consignment note complement, provided that the number of the import customs declaration is registered.
It is worth mentioning that the responsibility for the issuance and use of the CFDI with consignment note complement is established both for the person who contracts the service and for the person who provides it, resulting in sanctions ranging from the imposition of a fine, the temporary closure of the establishment, or the seizure of the goods.
Initially, the obligation will be effective as of 1 December 2021. However, it is possible that there may be changes in the regulations or an extension for the obligation to come into force due to the uncertainty caused by the lack of clarity, administrative burdens and the short time for its implementation.
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