U.S. Shippers And Intermediaries Take Note: New Requirements For Transportation Services Provided Within Mexico

Tax Authorities in Mexico have issued new requirements for tax documentation for the transport of cargo within Mexico. Carriers operating in Mexico are required to issue a digital Income or Transfer Invoice (in Spanish, Comprobante Fiscal por Internet or CFDI ¹ de Ingreso / Traslado)  as applicable, compliant with Mexican tax provisions, to which a Complemento Carta Porte, or Complement Bill of Lading, must be added, and these documents must accompany the cargo transported within Mexico.

When is the new regulation effective?    As of January 1, 2022, shipments moving within Mexico, both domestically and as part of an international shipment, must be accompanied by an Income/Transfer CFDI and a Complement Bill of Lading. However, according to the Miscellaneous Tax Resolution for 2022 published on the Official Federal Gazette on December 27, 2021, from January 1^st to March 31, 2022, the Income/Transfer CFDI with Complement Bill of Lading will be considered in