Extension of the deadline for the additional consignment note requirement for transport services

On several occasions we have addressed the question of the new tax obligation imposed on transport service providers to accompany their CFDI with the additional consignment note.

We invite you to read our informative alert of January 10, 2022 which deals with the subject in the following link https://cannizzo.com.mx/carta-porte/.

On August 22, 2022, the Tax Administration Service issued a statement informing taxpayers who have already implemented the use of the Carta Porte invoice or are planning to do so, of the extension of the deadline until December 31, 2022 so that they are not subject to fines or penalties.

Prior to this decision by the tax authority, the deadline was March 31, 2022 to properly issue it without fines or penalties, according to a statement from the agency.

We take advantage of this newsletter to remind our readers of the content that must appear on the Supplementary Bill of Lading, which must contain all the information relating to the goods or goods, places of origin, intermediate points and 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.

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