The Mexican Ministry of Finance and Public Credit (SHCP) released results on the Bill of Lading Complement.
This document is to comply with the obligation to issue invoices for taxpayers’ commercial transactions. Specifically, it refers to the transportation of goods within the country.
This includes transportation by truck, airplane, ship and train.
According to the SHCP, in the first quarter of 2024, 104 million 440,255 electronic invoices issued with the Bill of Lading version 2.0 and 3.0 were generated, from a total of 74,937 unique issuers, detailed by means of transportation as follows:
- Trucking: 103,582,681 million.
- Maritime Transportation: 83,757.
- Air Transportation: 111,338.
- Railroad Transportation: 662,479.
Bill of Lading Complement
After meetings with carriers, customers and authorities, doubts were clarified regarding the issuance of this voucher and its operation.
We worked on an adjusted version to improve the movement of goods.
Version 3.0 of the complement was published on September 28, 2023 on the Tax Administration Service (SAT) portal.
SAT Mobile Invoice
This is a free mobile application (iOS and Android) that allows taxpayers, both individuals and corporations, to generate and share income invoices.
They can also add the Bill of Lading Complement for the transportation of goods and merchandise by truck in national territory.
In addition, it allows to consult CFDI at any time and generate a QR code with the taxpayer’s fiscal data to facilitate the issuance of invoices.
From January to March 2024, the application was downloaded 87,906 times, which shows its wide acceptance among mobile application users.
During this period, 19,116 invoices were issued through the application, of which 378 included the Bill of Lading Complement.