Mexican Bill of Lading Complement: New Enforcement Deadline and Factors Affecting Invoicing Obligations

28 October 2021 Blog
Author(s): Marcos Carrasco Menchaca Alejandro N Gomez-Strozzi Javier Valenzuela Padilla
Published To: Dashboard Insights Manufacturing Industry Advisor

As previously reported in our automotive industry blog “Dashboard Insights” on August 12, 2021, the Mexican Tax Administration Service (SAT, as per its acronym in Spanish) has created the bill of lading complement, a new fiscal requirement for invoicing purposes that ties all transportation of goods to a digital invoice.

The bill of lading complement is a set of conditions that will soon be required for Mexican electronic invoices, commonly known as CFDI, in order to verify the legal importation and/or possession of goods that are to be transported by land, air, or sea within Mexican territory.

The bill of lading complement was expected to go into effect on September 30, 2021; however, in response to a number of practical concerns, the SAT issued an advance version of its rules that will become effective on January 1, 2022, and there is no indication of granting further extensions.

SAT´s advance version includes a number of factors that should be carefully considered depending on the specific type of transportation, say, with a company´s own resources, courier companies, federal and local transportation services, armored transportation companies, tolling services, and others.

When enforceable, the proper completion of the bill of lading complement will be absolutely necessary to legally transport imported and domestic goods within Mexican territory. Non-compliance would not allow for the deduction of transportation expenses incurred by a shipper. Furthermore, the Mexican House of Representatives is considering a bill that would allow criminal penalties to be imposed for non-compliance with the bill of lading complement.

There are several types of CFDI bill of lading complement invoices that are applicable, each corresponding to individual circumstances. An analysis of your company´s operations and transportation needs is strongly recommended to ensure compliance with the new fiscal requirement taking effect early 2022.

This blog is made available by Foley & Lardner LLP (“Foley” or “the Firm”) for informational purposes only. It is not meant to convey the Firm’s legal position on behalf of any client, nor is it intended to convey specific legal advice. Any opinions expressed in this article do not necessarily reflect the views of Foley & Lardner LLP, its partners, or its clients. Accordingly, do not act upon this information without seeking counsel from a licensed attorney. This blog is not intended to create, and receipt of it does not constitute, an attorney-client relationship. Communicating with Foley through this website by email, blog post, or otherwise, does not create an attorney-client relationship for any legal matter. Therefore, any communication or material you transmit to Foley through this blog, whether by email, blog post or any other manner, will not be treated as confidential or proprietary. The information on this blog is published “AS IS” and is not guaranteed to be complete, accurate, and or up-to-date. Foley makes no representations or warranties of any kind, express or implied, as to the operation or content of the site. Foley expressly disclaims all other guarantees, warranties, conditions and representations of any kind, either express or implied, whether arising under any statute, law, commercial use or otherwise, including implied warranties of merchantability, fitness for a particular purpose, title and non-infringement. In no event shall Foley or any of its partners, officers, employees, agents or affiliates be liable, directly or indirectly, under any theory of law (contract, tort, negligence or otherwise), to you or anyone else, for any claims, losses or damages, direct, indirect special, incidental, punitive or consequential, resulting from or occasioned by the creation, use of or reliance on this site (including information and other content) or any third party websites or the information, resources or material accessed through any such websites. In some jurisdictions, the contents of this blog may be considered Attorney Advertising. If applicable, please note that prior results do not guarantee a similar outcome. Photographs are for dramatization purposes only and may include models. Likenesses do not necessarily imply current client, partnership or employee status.

Related Services