Extension of the deadline for the complementary waybill requirement for transportation services

On previous occasions we have addressed the issue of the new tax obligation imposed on transportation service providers to accompany their CFDI with the waybill complement.

We invite you to read our informative alert of January 10, 2022 that deals with the subject in the following link https://cannizzo.com.mx/carta-porte/.

On August 22, 2022, the Tax Administration Service issued a communiqué informing taxpayers that have already implemented the use of the Carta Porte invoice or intend to do so, about the extension of the term until December 31, 2022 so that they are not subject to fines or penalties.

Prior to this decision by the Tax Authority, the deadline was March 31, 2022 to issue it correctly without fines or penalties, according to a press release from the agency.

We take the opportunity of this newsletter to remind our readers about the contents that must be included in the Complementary Bill of Lading, which must contain all the information related to the goods or merchandise, locations of origin, intermediate points and destinations, as well as the means by which they are transported; whether by land, air, sea or river; and if applicable, incorporate the information for the transfer of hydrocarbons and petroleum products.

Should you require further information in connection with this matter, please do not hesitate to contact us

Yours sincerely,

Cannizzo