The advance publication of the Third Resolution of amendments to the General Foreign Trade Rules for 2023 (the “Resolution”), the Tax Administration Service (“SAT”) has published:
- An extension to January 1, 2024, related to the obligation to include in the import declaration the unique ID number of the Electronic Tax Receipts (or “CFDI”, its Spanish acronym) complement related to the Bill of Lading, and;
- Extended until December 31, 2023, the benefit for all companies that issue Electronic Tax Receipts (or CFDI, its Spanish acronym) with a Bill of Lading complement, without all the requirements contained in the “Instructions for filling out the CFDI”, published in the SAT Portal, will be deemed as in compliance.
We should mention that the obligation to generate Electronic Tax Receipts (or CFDI, its Spanish acronym) has been in force since January 1, 2022.
