On 1 May 2021, the Mexican tax administration (SAT) enacted a new requirement via the new Bill of Lading Supplement (locally known as Complemento de Carta Porte), making it mandatory for taxpayers moving goods between addresses within the country to inform and receive authorisation from the SAT.
This Complemento is required whenever taxpayers move goods within Mexico via the highways, using their means of transportation or hauling companies’ services.
This new mandate’s implications are enormous in terms of compliance, not just because of the technical complexity of the structured files that need to be submitted but also because of the high level of orchestration necessary to prepare the information required for tax administration validation.
Given that most taxpayers use third parties to deliver their products to customers and for their own needs, the information contained in the Carta Porte will likely come from two different sources: information related to the products being delivered will come from the owner, while the information related to the means of delivery, driver, dates of delivery etc. will come from the hauling company.
Source: SOVOS
