All enterprises that transport goods (both imported and domestic) within Mexican territory must use a new document called as an electronic tax bill of lading as of September 30, 2021. Failure to comply with this change in a timely manner will result in customs and tax consequences, including penalties, the seizure of goods, and potential tax deductibility concerns.
For fiscal purposes, every company moving products in Mexican territory must attach the electronic tax bill of lading to the electronic invoice. This reform, according to the tax authorities, aims to promote precision and transparency in the supply chain, a reduction in illicit practices, and general oversight of freight revenues and transportation services by the Mexican tax authorities.
Effective date: 30 September 2021