On June 10, 2021, Mexico’s Revenue Administration Service published an Advance Version of the Miscellaneous Tax Resolution that includes clarifications to rule 2.7.1.9. This rule covers the Complemento Waybill, which supports the movement of goods within Mexico and provides temporary legal custody to carriers. The clarification allows carriers to comply with the requirement for a Complemento Waybill either electronically or with a paper document.
The Complemento Waybill requirement entered into force June 1, 2021. For the 120 calendar days following the enforcement date, the obligated parties issuing the Digital Tax Receipt Online or Electronic Invoice (CFDI) may do so without issuing the Complemento Waybill; however, at the end of this period, the issuance of the CFDI with the Complemento Waybill for all modes of transportation will be mandatory.
More information can be found here in Spanish:
