On September 29th, 2021, the Third Early Version of the Third Amendments Resolution to the Miscellaneous Tax Resolution for 2021 (MTR) was published on the Tax Administration Service (TAS) website, in which are modified the rules 2.7.1.7. and 2.7.1.9, and added the rules 2.7.1.51., 2.7.1.52., 2.7.1.53., 2.7.1.54., 2.7.1.55., 2.7.1.56 and 2.7.1.57., all related with the use of the Bill of Landing Supplement (BLS) that must be include in the Internet Digital Tax Receipt (e-invoice).
Comments
The aforementioned rules establish the following:
The rule 2.7.1.7. specifies that the printed representation of an e-invoice in which the BLS is incorporated, in addition to the requirements provided for in said rule, must include the data established in the “Instructions for filling out the e-invoice to which the Bill of Landing Supplement is incorporated” (Instructions) that is published on the TAS website.
The rule 2.7.1.9. sets forth the obligation to issue an e-invoice of “income” type and incorporate the corresponding BLS, to those taxpayers who render services of: (i) transportation of general and specialized cargo by land, rail, sea or air, (ii) parcel and courier, (iii) towing cranes and towing and salvage cranes and vehicle storage, (iv) transfer of funds and securities or hazardous materials and waste, and (v) other services that involve the transportation of goods.
Said rule states that when the transfer of goods service is provided without having the e-invoice of the “income” type with BLS or the latter does not comply with the Instructions or with the “Standard of the Bill of Landing Supplement” (Standard), both whoever contracts the service as well as whoever provides it, will be responsible to the authority when it detects irregularities in the BLS data.
The rule 2.7.1.51. establishes that (i) the owners, possessors or holders of goods which form part of their assets, and (ii) the intermediaries or transport agents, in both cases that transfer such goods with their own means, may demonstrate said transportation with the printed representation, on paper or in digital format, of the e-invoice of the “transfer” type to which the respective BLS is incorporated.
The rule 2.7.1.52. exempts taxpayers who provide general and specialized cargo land transportation services that do not transit through sections of federal jurisdiction, from incorporating the BLS into the e-invoice of “income” type, as long as they meet certain requirements. Same situation for the owners, possessors or holders of goods which form part of their assets.
Respectively, the rules 2.7.1.53., 2.7.1.54., 2.7.1.55. and 2.7.1.57. exempt from incorporating the BLS into the e-invoice of “income” type meeting various requirements to those taxpayers who provide services of: (i) parcel and courier, (ii) transfer of funds and securities; (iii) towing cranes and towing and salvage cranes and vehicle storage, and (ii) transportation of identified consolidated cargo of goods, as long as in these cases they do not transit through sections of federal jurisdiction.
Finally, the eleventh Transitory Article of the First Amendments Resolution to the MTR is modified, specifying that the use of the BLS will be mandatory as of December 1st, 2021; however, it is noted that during such month it will be understood that such obligation is fulfilled in those cases of taxpayers who issue an e-invoice to which a BLS is incorporated that does not comply with the Instructions and the Standard.
Recommendations
In addition to the comments and recommendations that we indicated in our Newsletter of July 13th, 2021, due to these new rules it is essential to have a broad and clear understanding of the e-invoices and BLS requirements, for an appropriate management and control of goods that prevent and mitigate possible tax contingencies.
If you have any questions regarding the foregoing, please do not hesitate to contact us.
Mexico City, October 5, 2021
