As part of the regulation related to the transportation of goods and merchandise within the country, as of January 1st, 2022, all individuals or companies in charge of the transportation of goods and merchandise will have the obligation to issue and travel with the Electronic Invoice and a Complement to the Electronic Invoice.
This Complement includes information on the characteristics of the goods and merchandise being transported, including, but not limited to, the ownership of the goods, their origin and destination, any transit points, as well as the means by which they are being transported. This will allow the person or company in charge of the transportation to prove that the goods and merchandise have legally entered the country.
Individuals who personally transport goods and merchandise will need to obtain the Complement prior to beginning the transportation of goods and merchandise; if they hire transportation services, they will need to provide to the transportation service provider the information referred to above so that they may be able to issue this Complement.
For such purposes the Tax Administration Services in Mexico has published a series of guidelines that detail the process for filling and obtaining this Complement.
Failure to obtain this Complement and transporting goods and merchandise without it may result in violations to tax provisions, which may include, the seizure of the goods and merchandise or a smuggling tax offense.
Next steps
At Hogan Lovells we will be happy to assist you in understanding the process for obtaining this Complement or any other issue related thereto.
Authored by Mauricio Fuchs Tarlovsky and Francisco Palmero Rivera Cambas.
