Compliance Alert - SAT publishes the Eighth Resolution for changes in e-invoicing

The Mexican Tax Authority (SAT) has published the Eighth Resolution on e-invoicing changes (Sp.: Resolución de Modificaciones a la Resolución Miscelánea Fiscal) for 2023.

Some of the changes include the following:

Rule 2.7.1.7. section IX on the “Requirements for printed representations of the CFDI”:

• The CFDI complement “Carta Porte” must always be printed and displayed separately from the printed CFDI representation.

Rule 2.7.7.1.1. CFDI of income type with which the transportation of goods is accredited:

• The transporter/carrier will serve to prove legal stay and/or possession of the goods from abroad being transported with a CFDI income type (Sp.: Tipo ingreso) with printed “Carta Porte” attachment.

Rule 2.7.7.1.2. CFDI of transport type with which the transportation of goods is accredited:

• The transporter/carrier can prove the legal stay of goods transported through land, rail, sea, or air, in the national territory with a CFDI transport type (Sp. Tipo traslado) with printed “Carta Porte” attachment.

Rules 2.7.1.7, 2.7.7.1.1, and 2.7.7.1.2 will apply only to Carta Porte version 3.0, which becomes mandatory from January 2024.