Mexico: Penalties and sanctions do not apply to noncompliant electronic invoices with consignment note complement

Penalties and sanctions will not apply until 31 December 2022

Penalties and sanctions will not apply until 31 December 2022

The tax administration (Servicio de Administración Tributaria—SAT) on 22 August 2022 announced that penalties and sanctions will not apply until 31 December 2022 when electronic invoices with a consignment note complement are issued without complying with all applicable requirements.

The objective is for the transport sector to adapt to the use of the invoice, in addition to continuing to encourage economic reactivation.

Read an August 2022 report (Spanish) prepared by the KPMG member firm in Mexico


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