On January 1, 2022, the amendments to the tax resolutions for the fiscal year beginning on January 1, 2022 and will remain in effect until December 31, 2022. began to take effect, therefore, one of the significant changes is that, at From this day, the issuance of the complementary waybill is mandatory, through this requirement, the tax administration seeks to obtain greater control and legality over the cargo that is generated and transits in the country.
Although the regulation took effect on January 1, 2022, taxpayers will have until March 31, 2022 to properly issue it without fines or penalties, according to a press release from the agency.
This new requirement is based on article 29, penultimate paragraph of the federal tax code, according to which taxpayers transporting general and specialized goods by land, rail, sea or air, as well as those who provide parcel and courier services, crane towing and crane towing and salvage and vehicle depot services, as well as the transfer of funds and valuables or hazardous materials and waste, among other services involving transportation of goods or merchandise, must issue an income-type CFDI with the requirements established in Article 29-A of the Federal Tax Code.
In this regard, two types of digital tax receipts are envisaged, in the first place, the digital income tax receipt with its complementary “Carta Porte”, which must be issued at the start of the trip, in this way the tax authorities have the proof that the service actually existed and that the person who paid for it actually received, the referred CFDI and its complement are established in rule 18.104.22.168. miscellaneous tax law and covers the provision of these services.
Second, the digital transfer tax receipt must be issued, in accordance with miscellaneous tax rule 22.214.171.124. Owners, possessors or holders of goods or property forming part of their heritage, who can credit the transport thereof, when moved by their own means, including towing cranes and vehicles for the transfer of funds and values , in the territory by land, rail, sea or air, by means of the printed representation, on paper or in digital format, of the digital tax receipt of the transfer type.
Regarding the bill of lading, it must contain all the information relating to the goods, the places of origin, the intermediate points and the destinations, as well as the means by which they are transported; whether by land, air, sea or river; and where appropriate, integrate information for the transfer of hydrocarbons and petroleum products.
The bill of lading allows the tax administration to know the origin and destination of the goods, for cases of random verification that allow to anticipate the risks or threats in the transfer.
In accordance with article 29, penultimate paragraph of the federal tax code, taxpayers who provide parcel or courier services may issue a revenue-type CFDI without a consignment note supplement, with the conditions set out in article 29-A of the CFF, by registering the “Concept” nodes which are necessary to link the consignment note numbers of all the packages referred to in the said digital tax receipt, for the entire service.
Finally, it is important to specify that, according to these various tax resolutions, when the RFC code is not available, the generic RFC code: XAXX01010101000 will be used and in the case of operations carried out with residents abroad, not registered in the RFC, the generic RFC code: XEXX01010101000 will be used.