The Miscellaneous Tax Resolution 2021 emitted by Mexican Taxing Authorities imposes new requirements for Shippers, Carriers, and Intermediaries effective from June 1st, 2021, with obligatory compliance starting on January 1st, 2022. Industry-wide preparation is necessary to mitigate the impact this could have on the supply chain and international trade with Mexico. 

This 2021 we are facing new reforms in the logistics industry which is of great relevance for carriers, intermediaries, and shippers moving cargo within, and in, and out of Mexico by ground, maritime, air, and rail transportation. These new regulations are effective from June 1st, 2021, with likely enforceability beginning on January 1st, 2022.

This initiative’s purpose is to verify the legal possession of transported goods, enhancing formal trade, and reducing contraband. These changes and additions will impact supply chain operations as a whole. “The demand to comply with new regulations may reduce the amount of capacity available, an already pressing issue. The entire industry will have to quickly adapt in all fronts to be able to operate and continue growing,” stated Deepak Chhugani, CEO and Founder at Nuvocargo.  

The new Rule of the Miscellaneous Tax Resolution for the year 2021 states that each party related to a shipment must comply with the invoice (income or transfer, depending on their participation in the operation) and bill of lading complement. Find more information below:



Under the new Rule of the Miscellaneous Tax Resolution for the year 2021, carriers are required to issue a single Income Invoice compliant with Mexican tax provisions per shipment, since they will no longer be allowed to issue comprehensive Invoices encompassing the total of shipments transported. However, because the Income Invoice may contain confidential information, carriers are not obliged to furnish this document to the recipient or owner of the cargo. 

They must also issue the Bill of Lading Complement which is the focus of this reform, must accompany the cargo during its transportation, include detailed information on the cargo, and be added to the owner’s own tax invoices. This must be furnished to the recipient/owner of the cargo. One of the most challenging aspects of this reform is the level of detail pertaining to the transported cargo and required to be included in the Bill of Lading Complement that the Carrier will have to issue before departing with the shipment. It must include information such as the weight, quantity, volume, tariff code, import information (when applicable), and potentially even the value of the cargo, among many others items describing the cargo in detail. 

In addition to the previous two documents, carriers continue to have the obligation of issuing all additional legal documents required for the provision of the transportation services, depending on whether the goods are of foreign or national origin.



Transportation Agents or Intermediaries must issue a Transfer Invoice with a “zero value”, following the content requirements and formats issued by the Tributary Administration Service. This Transfer Invoice must be issued as proof of the intermediation service they provide.

Because carriers are required to issue a single Income Invoice compliant with Mexican tax provisions per shipment, this will cause the number of invoices received by Intermediaries in a month to potentially skyrocket, bringing the need for a more efficient and streamlined invoice audit and accounts payable process. Intermediaries must manage the incorporation into their compliance processes of the specific checks and controls needed to corroborate that Carriers remain compliant with the issuing of the Bill of Lading Complement as well as any other document in accordance with Mexican law.



Shippers seeking to offset the costs for the transportation of their products will also have to issue their own Transfer Invoice. It is indispensable that Shippers have full visibility, to timely disclose and furnish this complete and correct information to the Intermediaries and the Carrier so that the shipments can depart on time since, as mentioned above, the Bill of Lading Complement needs to be issued prior to the commencement of the services and must always accompany the cargo during their transportation.

Without compliance, parties may come across penalties, inability to operate, or even felony charges. “It will be necessary to prepare the administrative, financial, legal, and technological departments of every business moving cargo,” said Carlos M. Sesma Jr., partner at Sesma, Sesma & McNeese law firm. “Companies involved in transportation or logistics in Mexico will need a platform or system that makes information exchange quick and efficient, finance and procurement to be constantly ready to emit these documents, and legal to manage risks and consequences related to compliance and errors on documents.” 

Nuvocargo as a digital broker that offers cross-border freight services between Mexico and the US, is already working towards becoming one of the first to implement digital solutions that will help businesses face these changes faster and at a lower cost. With counsel from Sesma, Sema & McNeese, a law firm with vast experience in the logistics and transportation industry in legal, regulatory, and contractual matters, Nuvocargo is working on implementing the necessary measures to provide solutions, awareness, and guidance to their customers in respect to these new regulations in the industry. It is important to remember that the Ministry of Finance and Public Credit has the power to issue any additional modifications and amendments. Therefore, it will be necessary to follow the publications and modifications of the Miscellaneous Tax Resolutions closely since it may evolve considerably over the coming months.