Mexico: Transition period for e-invoices with bill of lading component
Information statement providing certain administrative simplifications
Information statement providing certain administrative simplifications
The tax administration (Servicio de Administración Tributaria) on 24 December 2021 issued an information statement regarding the use of an electronic invoice (e-invoice) with a bill of lading component and also providing certain administrative simplifications.
In general, the rules have an effective date of 1 January 2022. However, a new transition period is available—through 31 March 2022—to correct e-invoices without being subject to penalties. With regard to certain foreign trade transactions, an e-invoice with a bill of lading supplement is mandatory as of 31 March 2022.
An administrative simplification is available for domestic traders that use “light load vehicles” for transport not exceeding 30 kilometers on federal highways; these traders are not required to issue an e-invoice with a bill of lading.
Read a December 2021 report (Spanish) prepared by the KPMG member firm in Mexico
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