On May 1, 2021, the Tax Administration Service (SAT by its Spanish acronym), published on its website the electronic document called ” Bill of lading Complement ” (Complemento carta porte).

Said complement is based on rule 2.7.1.9. of the Miscellaneous Tax Resolution for 2021, which for purposes of analysis is transcribed as follows

Internet Digital Tax Receipt (CFDI by its Spanish acronym) that may accompany the shipment of goods

2.7.1.9. “For the purposes of Article 29, second to last paragraph of the Federal Fiscal Code, the owners of domestic goods that are part of their assets, may prove the transportation of such goods when they are moved by land cargo that travels by federal highways or by railroad, sea, air or river, only by means of the digital file of a CFDI of the transfer type issued by themselves or their printed version, to which they must incorporate the “Bill of Lading” complement , which for such purposes is published in the Portal of the SAT. In such CFDI they must include as value: zero, as key in the Federal Taxpayer Registry (RFC by its Spanish acronym): the generic one referred to in rule 2.7.1.26., for transactions with the general public and that in the description field the purpose of the transportation of the goods is specified

In those cases in which the transportation of the goods is carried out through an intermediary or a transportation agent, who is the one who transports the goods, it shall issue the CFDI referred to in the preceding paragraph and will use it or its printed version to prove the transportation of the goods.

In the cases indicated in the preceding paragraphs, regarding the transportation of imported goods that correspond to first-hand purchases, when these are subject to sale, the CFDI issued for such sale must additionally contain the requirements referred to in Article 29-A, Section VIII of the Federal Fiscal Code, and be accompanied in electronic file or printed version, together with the CFDI referred to in the preceding paragraphs.

Taxpayers engaged in land freight transportation services that travel on federal highways or by rail, sea, air or river, must issue a CFDI of income type that must contain the requirements established in Article 29-A of the Federal Fiscal Code, which covers the provision of this type of service and to which they must incorporate the “Bill of Lading” complement , which for such purposes is published in the SAT Portal, and will only be used to prove the transportation of goods.

The provisions of the preceding paragraph do not relieve the carrier of the obligation to accompany the goods being transported with the documentation that proves their legal possession, depending on whether the goods are of foreign or domestic origin.

In the case of the parties referred to in rule 2.6.1.2, they must additionally include the “Hydrocarbons and Petroleum Products” complement referred to in rule 2.7.1.45.

In no case may the transportation of the goods referred to in rule 2.6.1.1 be supported without accompanying the printed version or the digital files of any of the CFDIs and their complements referred to in this rule.

What is the bill of lading complement?

Through the miscellaneous rule mentioned in the previous paragraph, the “Bill of Lading” complement is used to incorporate to the Internet Digital Tax Receipt (CFDI), diverse information related to the merchandise or goods that must be transferred from one place to another, such as: locations of origin, intermediate points and destinations, means of transportation, which can be by land, air, sea or river; and if applicable, to incorporate the information for the transfer of hydrocarbons and petroleum products.

Regulated taxpayers.

CFDI of Transfer for owners of goods.

Owners of domestic goods that are part of their assets may prove the transportation of such goods when they are moved by land cargo on federal highways or by rail, sea, air or river, only by means of a digital file of a CFDI of the transfer type issued by themselves or its printed version to which they must incorporate the “Bill of Lading” complement .

The CFDI must contain the following data:

• Enter a “zero” value
• As the RFC code, the generic code referred to in rule 2.7.1.26. (Transactions with the general public)
• Description field, the purpose of the transportation of the goods must be specified.

In addition, the “Bill of Lading” complement is incorporated to the CFDI of the Transfer type to prove the possession of the goods, providing information on the origin and destination of the goods that are transferred through the different means of transportation.

CFDI of income for taxpayers engaged in the transportation of goods or merchandise.

Taxpayers whose activity is to provide land, maritime, air, river or cargo transportation services must issue the CFDI of Income that covers the provision of this type of service to which they must add the “Bill of Lading” Complement.

It is important to mention that this CFDI of Income type incorporating the “Bill of Lading” complement, will serve to cover the legal possession of the merchandise.

Possible changes to the miscellaneous rule 2.7.1.9.

However, through the 5th preliminary version of the 2nd Resolution of Amendments to the Miscellaneous Tax Resolution for 2021, published on the SAT website, some clarifications are intended to be made to rule 2.7.1.9, which are detailed as follows.

• Reference to domestic goods that are part of its assets is eliminated in the first paragraph; therefore, the “Bill of Lading” complement will now be applicable to both domestic and foreign goods.
• The rule mentions that it would be mandatory for the owners of the goods to issue the bill of lading when the goods are transported by federal highways or by railroad, sea, air or river. The modification consists of eliminating the word “federal” when referring to transportation by highways, which means that the issuance of the “Bill of Lading” will always be mandatory, even when the goods and merchandise are transported by non-federal highways.
• It is intended to amend the fifth paragraph of the Miscellaneous Rule, establishing that the carrier may comply with the obligation to accompany the goods of foreign or domestic origin being transported with the CFDI that includes the “Bill of Lading” complement.
• A paragraph is added to the rule to establish that all taxpayers related to the transfer of merchandise must issue the CFDI with the “”Bill of Lading” complement of transfer type or income type, according to their role in the operation.

Catalogs of the “Bill of Lading” complement and Instructions for its filling

The Tax Administration Service (SAT) has published on its web page an Excel file containing the 23 catalogs applicable to the “Bill of Lading” complement, as well as a filling instructions consisting of 73 pages.

In this link you will find the following documents:

http://omawww.sat.gob.mx/tramitesyservicios/Paginas/complemento_carta_porte.htm

Document	Description	Publication	See
Complement Catalog	Consult the catalog keys and descriptions to be used when filling out the invoice.	5/01/2021	Catalogs
Filling instructions	See the instructions for filling out the CFDI with the Bill of Lading Complement.	6/01/2021	instructions

Technical documents of the Bill of Lading complement:

	Last modification
Bill of Lading Scheme (xsd)	05/01/2021
Standard Bill of Lading (pdf)	05/17/2021
Original chain sequence of the bill of lading (xslt)	05/01/2021
Catalog scheme (xsd)	05/01/2021
Error Matrix (xls)	05/17/2021

Effective date

A través de la 1ra. Resolución de Modificaciones a la Resolución Miscelánea Fiscal para el 2021, publicada en el Diario Oficial de la Federación el día 3 de mayo del 2021, dentro del artículo Décimo primero Transitorio, se establece lo siguiente:

“Fort he purposes of rules 2.7.1.8. y 2.7.1.9., and the Thirty-Sixth Transitory Article of the RMF 2021, the ” Bill of Lading” complement will become effective as of June 1, 2021.

During the 120 calendar days following the beginning of the validity of the complement referred to in the previous paragraph, the taxpayers mentioned in rule 2.7.1.9. may choose to issue the CFDI without incorporating the “Bill of Lading” complement, at the end of this period the use of the “Bill of Lading” complement will be mandatory for the mentioned taxpayers.

This means that taxpayers will begin to use the “Bill of Lading” complement on a mandatory basis as of September 30, 2021.

It is of vital importance for taxpayers that fall under the aforementioned assumptions to make the necessary changes in their administrative and invoicing processes in order to comply in a timely manner with the provisions applicable to the “Bill of Lading” complement.

Additionally, the SAT has made available to taxpayers a minisite that contains helpful and relevant information for taxpayers, which can be viewed at the following link:

http://m.sat.gob.mx/cartaporte/Paginas/default.htm

Penalties.

Failure to comply in time with the issuance or the accompanying documentation that covers transportation of goods in national territory, will result in a fine of $ 760.00 to $ 14,710 pesos, and a possible seizure of the goods by the authorities.

In LR García Accountants, we have a team of experts in the processing of CFDI, which can help you to comply with this new obligation.

We remain at your service for any questions or clarification in this regard.