Bill of Lading complement: Frequently Asked Questions 2023

The Mexican Ministry of Finance and Public Credit (SHCP) released the answers to 14 frequently asked questions about the Bill of Lading complement.

First of all, the first question that the SHCP answers is: Who is obliged to issue an electronic invoice CFDI (Comprobante Fiscal Digital por Internet) with a Bill of Lading complement?

On the one hand, companies or individuals who provide transportation services of goods and/or merchandise using their own or leased vehicles or who have vehicles in possession by any legal figure and receive any consideration for such services, must issue an electronic invoice of the income type with the Bill of Lading complement.

On the other hand, if you are the owner or possessor of the vehicles and the goods and/or merchandise transported in them, but you do not receive income for the transportation, you must issue an electronic invoice of the transfer type with the Bill of Lading complement.

If you transport goods and/or merchandise in a local area, you are not obligated to issue an electronic invoice of income or transfer type with a Bill of Lading complement.

You are also not required to issue an electronic invoice with complement of the waybill, when you use cargo vehicles with characteristics that do not exceed the weights and dimensions of a C2 type truck, in accordance with the provisions of NOM-012-SCT-2-2017 or the one that replaces it, provided that in its route the length of the federal section intended to be used does not exceed a distance radius of 30 kilometers between the initial origin and the final destination, including the intermediate points of the transfer.

Bill of Lading complement

The second question: What is an electronic invoice of the revenue type with the Bill of Lading complement?

It is an electronic invoice whose purpose is to show the income received for the rendering of transportation services and to which the information of the complement of the complement of the waybill can be incorporated.

In this type of voucher the tax transfer must be itemized. Basis: Articles 29 and 29-A of the CFF, 1 and 1-A VAT Law, 3 section II of the RLIVA, rules 2.7.1.8. and 2.7.7.1.1.1. of the RMF for 2023.

What is an electronic invoice of type shipment with complementary Bill of Lading complement?

It is an electronic invoice issued by the owner, possessor or holder of their goods and/or merchandise when they make the transfer with their own vehicles without receiving any consideration, to which the information of the Carriage Document complement must be incorporated in order to prove their legal possession and stay during their transfer in national territory.

What is the Bill of Lading complement?

It is the electronic format of the Bill of Lading established by the Secretariat of Infrastructure, Communications and Transportation (SICT) to carry out the transfer of goods and/or merchandise in national territory for the transportation of general and specialized cargo.

This format is understood as a set of data and information of the goods and/or merchandise, locations (origin and destination), as well as the vehicle or the different means of transportation, which are incorporated to an electronic invoice of the transfer or revenue type with the complement of a Bill of Lading complement.

Therefore, this document complements the information of the air, maritime or railway cargo manifests, bills of lading, among others.