On December 29, 2020, the Miscellaneous Tax Resolution for 2021 was published in the Official Gazette of the Federation, which included rule 2.7.1.9., this rule contains the requirements that taxpayers must meet in the receipts that used to evidence the transportation of goods.

Through a transitory provision, it was established that the provisions of rule 2.7.1.9. in question, regarding the incorporation of the waybill complement to the tax receipts (CFDIs), would be in force once the Mexican tax authorities (SAT) publishes the aforementioned complement on its website and a period of thirty calendar days is elapsed.

However, on May 3, 2021, the First Resolution of Modifications to the Miscellaneous Tax Resolution for 2021 and its Annexes was published in the Official Gazette of the Federation, in which it is indicated by means of a transitory provision that the waybill complement would be in force as of June 1, 2021. However, during the following 120 calendar days, after the beginning of the term, it would be possible to choose to issue the corresponding CFDI without incorporating the waybill complement, but at the end of said period the use of the waybill complement shall be mandatory for the aforementioned taxpayers (i.e. as of September 30, 2021).

The 2.7.1.9. of the Miscellaneous Tax Resolution specifies the following assumptions:

1. The owners of national merchandise, which is part of their assets may prove the transportation of said merchandise when they are transferred by land of cargo that circulates on federal highways or by rail, sea, air or rivers, only through the digital file of a transfer-type CFDI issued by themselves or their printed representation, to which they must attach the waybill complement published for such purposes on the SAT’s website.
2. In the cases in which the transportation of the goods is carried out through an intermediary or a transport agent, whoever carries out the transportation of the goods, it will be said agent who must issue the CFDI referred to in the previous paragraph and use this or its printed representation to prove the transportation of the goods.
3. In case of transportation of imported goods that correspond to acquisitions from first-hand sales, when these are subject to sale, the CFDI that is issued must additionally contain the importation requirements, and be attached through a digital file or printed representation, to the CFDI referred to in the preceding paragraphs.

Derived from the above, when goods are transported, it will be important to review that the corresponding CFDI is previously generated; this is, the electronic invoice with the waybill complement, in order to be able to prove the legal possession of the goods during the transfer, accompanying them with the digital file or printed representation.

The information that must be recorded in the waybill complement will depend on the subjects involved in the operation, the means of transport and the type of CFDI (Entry or Transfer).

At FRALLA we are at your service in order to review the freight transport schemes to identify the applicable requirements as of September 30, 2021.

We remain at your service for any clarification or comment that is required regarding this publication.

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July 2021

México City