NEW OPERATIONAL RULES AND FACILITATION FOR DIGITAL TAX RECEIPT, [in Spanish: CFDI], AND WAYBILL SUPPLEMENT [in Spanish: Carta Porte]
On December 24, the Tax Administration Service, [in Spanish: SAT], issued official release 084/2021 that established the benefits of facilitation for the Waybill supplement, and later, on December 27, the new Miscellaneous Tax Resolution for the 2022 Fiscal Year was published in the Official Gazette of the Federation [in Spanish: el Diario Oficial de la Federación], along with Annex 19, that confirms what was published in the official release and in the supplement with amendments to the 2021 regulations and the creation of four new regulations. Among the main changes to the Waybill supplement for the Digital Tax Receipt that we may mention are:
Effective date.
The effective date of the Digital Tax Receipt with its Waybill supplement is January 01, 2022.
Penalty-free transition phase.
Contributors must issue a Waybill supplement as of January 01, 2022, that could potentially contain errors in their information. The period in which the authority will not sanction for errors in said information is from January 1 to March 31, 2022.
New section in the 2022 Tax Miscellany
New section 2.7.7 for issuing the Digital Tax Receipt with a Waybill supplement with 12 regulations comprising 2.7.7.1 to 2.7.7.12 was created.
Responsibilities of carrier and contracting party
Those who contract transportation services for goods or merchandise, as well as those who provide it, will be responsible with the competent authorities when any irregularity is detected in the information recorded in the Waybill supplement.
Benefit of non-declaration of the supplement in cities and surrounding areas.
Regulation 2.7.7.3. When merchandise or goods are moved through zones not under federal jurisdiction, meaning that the Waybill supplement will not be required for them to transit within cities or the surrounding areas.
Benefit of non-declaration of the supplement for light vehicles
Regulation 2.7.7.12. Non-declaration of the Waybill supplement for light freight vehicles with fewer characteristics than a C2 truck, as per NOM-012-SCT-2-2017, transiting in areas under federal jurisdiction not greater than 30 km.
2021–2022 Miscellaneous Tax Resolution Correlation:
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Regulation 2021
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Regulation 2022
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Title
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2.7.1.9
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2.7.7.1
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Digital Tax Receipt CFDI whereby owners and holders of Digital Tax Receipts, Type- Income, confirm the transportation of merchandise.
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2.7.1.51
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2.7.7.2
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Digital Tax Receipt whereby owners, proprietors, holders, transport agents, or intermediaries can confirm the transportation of goods or merchandise.
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2.7.1.52
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2.7.7.3
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Local transportation of goods or merchandise.
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2.7.1.53
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2.7.7.4
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Issuance of Digital Tax Receipt with Waybill supplement in the provision of parcel or courier services.
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2.7.1.54
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2.7.7.5
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Issuance of Digital Tax Receipt with Waybill supplement in the provision of cash-in-transit and securities service at a local level.
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2.7.1.55
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2.7.7.6
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Issuance of a Digital Tax Receipt with Waybill supplement in the provision of towing services and auxiliary hauling and salvage services at a local level.
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2.7.1.56
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2.7.7.7
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Issuance of Digital Tax Receipt with Waybill supplement in the provision of transportation or distribution services of hydrocarbons or petroleum at a local level.
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2.7.1.57
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2.7.7.8
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Issuance of Digital Tax Receipt with Waybill supplement in the provision of consolidated merchandise transport services.
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Creation of new regulations for 2022:
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2.7.7.9
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Transportation of merchandise by foreign carriers with no permanent establishment in the national territory.
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2.7.7.10
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Digital Tax Receipt covering the transportation of merchandise exports through service providers.
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2.7.7.11
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Digital Tax Receipt covering the transportation of merchandise for final export carried out in-house.
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2.7.7.12
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Areas under federal jurisdiction for the transfer of goods and/or merchandise through truck transportation services.
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It is important to carefully review the filling out of the Digital Tax Receipt with a Waybill supplement to avoid penalties that start at a 400 Mexican pesos fine for Digital Tax Receipts containing errors and can even be considered as a smuggling offence, pursuant to Article 84 and 103 of the Federal Tax Code, [in Spanish: CFF], respectively.
If you require further information in this regard, please contact us. We will be happy to assist you.
CHANGE IN DATE OF ENTRY OF DIGITAL TAX RECEIPT, [in Spanish: CFDI] WITH A WAYBILL SUPPLEMENT [in Spanish: COMPLEMENTO CARTA PORTE], AND ISSUANCE OF NEW FACILITATION CRITERIA.
On December 24, the Tax Administration Service, [in Spanish: SAT], announced changes in the dates of the application of penalties and new criteria of the Digital Tax Receipt with Waybill supplement, through official release 084/2021:
Penalty-free transition phase.
• There will be a penalty-free transition period to issue the Digital Tax Receipt with a Waybill supplement correctly. The transition period will be from January 01 to March 31, 2022
Effective date.
• The effective date will be January 01, 2022
Facilities in the application of the Waybill supplement’s Digital Tax Receipt.
The mandatory exceptions of the Waybill supplement for the Digital Tax Receipt in such cases are as follows:
• When goods or merchandise are moved through areas not under federal jurisdiction, meaning that the Waybill supplement will not be required for them to transit within cities or the surrounding areas.
• It will not apply to units or vehicles that make deliveries using bicycles, motorcycles, or automobiles, including trucks and light-duty tow trucks.
• Only light-duty vehicles may circulate in areas under federal jurisdiction not greater than 30 km.
It is essential to consider that only the federal authorities will be empowered to require the Waybill supplement. Neither the municipal nor the state police may request it.
Source: https://www.gob.mx/sat/prensa/el-sat-informa-que-habra-un-periodo-de-transicion-para-emitir-correctamente-la-factura-concomplemento-carta-porte-sinmultasysanciones84-2021?idiom=es
If you require any further information in this regard, don't hesitate to contact us. We will be happy to assist you.
