As of September 30, 2021, domestic transportation of goods
within Mexico will have to be accompanied by a new tax requirement:
the Bill of Lading Complement.
Regardless of whether such goods travel by land, rail, air, or
sea, either using a company's own vehicles or a trucking or
transportation company's, entities sending goods through the
country will have to modify their electronic invoices
("CFDI," as per its acronym in Spanish) to include the
requirements established on May 3, 2021, by the Tax Administration
Service ("SAT").
As per the Bill of Lading Complement, requirements to be added
in electronic invoices include: (i) type of transportation
(national/international), (ii) detailed locations pertaining origin
and destination, (iii) travel distance, (iv) relevant domiciles,
(v) the quantity and description of the goods, (vi) vehicle
identification number, (vii) operator's name and domicile, and
(viii) vehicle's owner name, among others.
