The Mexican Treasury Department (SAT)’s most recent technical update on CFDI reporting has caused confusion among exporters of non-commercial samples. According to SAT’s notice[i], new functionality will go into effect on March 1, 2017 that will allow for CFDI reporting of both commercial and non-commercial export shipments. This announcement comes as a surprise to Mexican exporters because current Trade Regulations specifically exclude non-commercial transactions from CFDI reporting.
The submission an electronic certified commercial invoice (a process known as CFDI fiscal reporting) for all export shipments became mandatory in early 2016 under Article 3.1.34 of Mexico’s Trade Regulations. However, by June of 2016, Article 3.1.34 was revised to exclude non-commercial transactions from CFDI reporting; which obviously was a welcome relief to exporters of non-commercial samples.
SAT’s most recent technical update contradicts Article 3.1.34 of the Trade Regulations by including language suggesting that CFDI reporting for non-commercial export shipments can now be submitted. There has been no attempt by SAT to clarify or update the language in either the technical update or the Trade regulations.
Until SAT provides further information or clarification, exporters of non-commercial samples in Mexico should be prepared to comply with CFDI reporting requirements as of March 1, 2017. Exporters may choose to file their own CFDI or have a third part such as a Customs broker file the CFDI on their behalf.
Marken Mexico is prepared to help exporters comply with CFDI reporting requirements. Marken continues to monitor this situation and will provide an update once the additional information becomes available.