2022 is bringing a set of significant changes in terms of electronic invoicing.
First. It is already published at DOF the guidelines about a new CFDi complement to be prepared and carried along any merchandise being transported within México territory. This is mandatory by January 1st., 2022
Secondly. The approved fiscal miscellany for 2022 considers substantive changes in the form, processes, and structure of the CFDi. The obligatory nature and details of these changes have not been published by the authority, but these are imminent
Changes detail
The bigger changes are about CFDi upgrades. The CFDi is advancing from version 3.3 to 4.0, while Payment Receipt and Payment Retention are moving from version 1.0 to 2.0. In all these cases there are changes on the schema due to the addition of nodes and fields, as well as the update of field attributes. Changes also include the usage of new catalogs and new validations. Additionally, the CFDi cancellation process is also changed in terms of period in which is valid to cancel a document; with new model a cancellation folio replaces the cancelled document. Changes on the CFDi schema force to update all CFDi logic even for Payroll
The Carta Porte requirement incorporates a new complement to a CFDi with the transportation information. All materials and merchandise being transported within Mexican territory must be accompanied by this new fiscal document; this applies to all types of transportation such as, by plain, by train, by ship, or by road. There are some specifications for road, train, plain, and ship transportations, but in general the complement must include:
Material/Merchandise detail, including international trade detail if it is imported/exported
SCT permit of the vehicle
Vehicle insurance detail
Vehicle plates and other identification detail
Driver fiscal detail
Estimated timing and distances for all locations included in the delivery (For Train, Plan, and Ship usage of Catalogs is required)
Ownership / Leasing detail
Receptor detail
There are two scenarios for issuing the CFDi with Carta Porte. The taxpayer transports the merchandise using own vehicles or the transportation is outsourced to a carrier.
In the former scenario, the taxpayer should create a Transportation CFDi adding the mentioned complement; in the second scenario the carrier is the responsible of preparing the CFDi through an Income CFDi. It is important to notice that in order to the carrier to complete the CFDi would require some detail from the merchandise owner
Consequences of failing on the preparation or reception of this complement
As shown in the graph above, besides the regular tax collection, the Tax Authorities in México have been increasing the collection derived of Inspection activities. This increase is aligned with updates to CFDi and the application of AI algorithms
Additionally, if tax authorities found any inconsistencies about how CFDi's are being issued, the billing seal certificates can be cancelled until the situation is regularized
Regarding Carta Porte. Either if you use your own transportation or outsource the service to a carrier, it is critical you obtain and keep the CFDi with complement. Failing to do this will make the transportation expense non-deductible and the associated VAT non-creditable.
Today more than ever it is important to have the necessary fiscal and systems advice to avoid these risks.