The Tax Administration Service (SAT) issued a statement 013/2022 on March 09, 2022, on its website, referring to the fact that the obligation to issue the CFDI consignment note complement came into force on January 1 and that due to the gradual nature of the incorporation by users to the issuance of the complement extends the transition period without sanctions.
Following the statement, two advance versions were published on the SAT portal updating the new transition period both for operation in general and foreign trade; the "Third resolution of modifications to the Miscellaneous Fiscal Resolution 2022" and the "Second resolution of modifications to the Foreign Trade General Rules for 2022", both in first advance version.
1.- CFDI consignment note complement and its sanctions
In the "Third resolution of modifications to the Miscellaneous Tax Resolution 2022" (MTR), the forty-seventh transitory of the MTR for 2022, published on December 27, 2021, is reformed; This publication confirms that companies will be sanctioned for errors in filling out the complement until October 1, 2022:
The use of the CFDI with the Consignment Note complement referred to in rules 188.8.131.52., 184.108.40.206., 220.127.116.11., 18.104.22.168., 22.214.171.124., 126.96.36.199., 188.8.131.52., 2.7 .7.8., 184.108.40.206., 220.127.116.11., 18.104.22.168., and 22.214.171.124., will be applicable as of January 1, 2022. For the purposes of the provisions of articles 84, section IV, subsection d) and 103, section XXII of the CFF, it is understood that those taxpayers who issue the CFDI with the consignment note complement before September 30, 2022, without all the requirements contained in the "Instructions for filling out the CFDI to which the consignment note complement is incorporated," published in the SAT's portal comply with the provisions of the tax provisions.
2.- CFDI consignment note complement in Foreign Trade operations:
In the "Second resolution of modifications to the Foreign Trade General Rules for 2022" (GRFT), the first transitory, section II of the GRFT for 2022, published on December 24, 2021, which confirms that the declaration of the fiscal folio in customs operations will not be enforceable until October 1, 2022, was reformed:
II. The provisions of rules 1.9.11., section I, subsection b), numeral 8; 2.4.12., section I, paragraph f); 3.1.15., section V; 3.1.32., section VIII and penultimate paragraph; 3.1.33., section I, subsection g), and 4.6.8., section II, subsection h), concerning the tax folio of the CFDI of income or transfer type, as appropriate, with consignment note complement, will be required as of October 01, 2022.
With the publication of these changes, it is necessary to consider that the obligation to issue the consignment note complement remains unchanged, only the date of sanctions for errors in its completion is extended, and there is no obligation to file the consignment note complement in the foreign trade operations until October 1, 2022.
If you require additional information in this regard, contact us, and we will gladly assist you.