Mexico: Requirement to include consignment note complement with electronic invoices

All electronic invoices must include a consignment note (bill of lading) complement.

All electronic invoices must include a consignment note (bill of lading) complement.

All electronic invoices (CFDI) issued by Mexican taxpayers must, as of 1 January 2022, include a consignment note (bill of lading) complement. The miscellaneous tax resolution for 2022 (resolución miscelánea fiscal para 2022) provides that those taxpayers who issue CFDI with a consignment note from January to September 2022 will be treated as complying with all applicable provisions, even if such taxpayers do not meet all the requirements mentioned in the filling instructions.

However, as of October 2022, taxpayers will have to comply with all the requirements set out in the filling instructions to avoid sanctions and have the right to deduction and accreditation for tax purposes.

Read a May 2022 report (Spanish) prepared by the KPMG member firm in Mexico

 

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