The Digital Tax Certificate by Internet of Transfer (CFDI of transfer), is the fiscal document that aims to protect the transport, the legal possession and stay of the goods transported, on their way through the national territory, and canbe used to document operations of transport of goods abroad, in addition to being one of the six different types of CFDI contemplated in Appendix 2 of Annex 20 of the Miscellaneous Resolution Fiscal (RMF). Its use is an obligation establishedin the tax and customs legislation in the case of protecting goods of foreign origin that transit in national territory, in accordance with the provisions of the first paragraph of article 29 of the Fiscal Code of the Federation, in relation tothe provisions of sections II, III and VII of article 20, first paragraph of the Customs Law.
The information that the CFDI of transfer must contain in the operations of import of goods, in addition to those provided for in article 29-A of the Fiscal Code of the Federation, is that referring to the import petition that protects the merchandise that is transported; that is, the number and date of the petition, the concepts and quantities paid for the goods, as well as taxes actually covered.
The transfer CFDI will be used in the following cases: Digital Tax
1.- When the transfer of goods is carried out by the owner or possessor of the same with their own means of transport.
2.- When transfers of goods are made between companies with IMMEX Program, with regard to virtual transfers of goods through petitions V1, V5, V6 and VD.
3.- When the merchandise is moved by companies that provide transport services.
Now, we will analyze the case in which the companythat is moved is transported by a third party that provides freight services, for which we can find the following scenarios: Digital Tax
-
- When the merchandise is transported to an establishment within national territory, the transportista company is obliged to issue the CFDI of transfer with complement of Letter Of Charge, which must comply with the requirements described in article 29 and 29-A of the Fiscal Code of the Federation and the transport operator must carry c I assume a printed representation on paper or in digital media at all times, to protect throughout its journey the possession and possession of goods of foreign origin, the foregoing in accordance with the provisions of the second and fourth paragraphs of rule 2.7.7.2 of the Resolution.
- When the transport company is responsible for carrying out the border crossing of the goods, it must issue a CFDI of type income with complement Carta Porte, which may be replaced by a CFDI de type transfer with complement Carta Porte in case of making a change in the means of transport for the border crossing. In this situation, you must relate the CFDI of income that was first processed in the CFDI of transfer to cover the entireservice, as well as describe the data of the domicile abroad where the goods will be delivered; for both cases, the last CFDI will be the one presented for export purposes, the foregoing in accordance with the provisions of FTMR Rule 2.7.7.10.
- When the transport company is responsible for moving the goods of consolidated operations within national territory, the carrier must issue a CFDI of income type without complement of Letter Of Porte, facility isestablished in rule 2.7.1.31 of the FMR and must also comply with the specifications described in rule 2.7.7.8 of the same.
As we could see, in the case of the transit of goods within the Mexican Republic, transport companiesare obliged to issue and carry with them at all times during the transfer, a printed representation on paper or in digital medium of the CFDI of transfer with complement Letter Porte to protect the possession, possession and legal stay of the goods of foreign origin that it transports; and in the case of providing the service of border crossing of the goods, the transport company must issue an entry CFDI with a Porte Letter supplement in case of not making a border crossing for consolidated operations. In case of carrying out these operations, the CFDI of type income without complement Letter Porte will be issued, considering that in all the cases described above the carrier is the one that is obliged to issuethe CFDI in its two variants.
Digital Tax
This document does not constitute a particular consultation, and therefore, Asesores Stratego SC, is not responsible for the interpretation
or application given to it. The total or partial reproduction of this publication, by any means or procedure, is prohibited without the prior, express and written authorization of the author. Any form of unauthorized use will be prosecuted in accordance with the provisions of the Federal Copyright Law. We are at your service to answer your questions or comments, for more information on this subject and our services, please contact us at: info@asesores-stratego.com