With advances in technology and globalization, foreign trade has become increasingly complex. Many commercial transactions between countries that take place today do not comply with the transparency, standards and regulation that they need.
The SAT will put an end to all these types of problems with the new obligation of the foreign trade complement.
The foreign trade complement known as the Internet Digital Tax Receipt (CFDI) for foreign trade:
➢ It will enter into force as of July 2016 for all final exports.
➢ It will be used by all taxpayers who export merchandise, ultimately
➢ There will be a link between the information on the invoice and the export documents, thus simplifying the process and thus creating greater consistency between internal and foreign trade taxes.
➢ The generation of the proforma and COVE is eliminated when using the export complement, that is, customs agents should no longer spend time entering the VUCEM portal to generate each of the vouchers manually
➢ Legal Basis Miscellaneous Fiscal Resolution in force, in accordance with rule 2.7.1.22.
➢ The agent or customs representative must carry out the fiscal validation of each one of the invoices issued to carry out the export.
➢ Motion Code A1
➢ In relation to the General Rules of Foreign Trade 3.1.35. and 3.1.36., will serve to incorporate: information on type of operation, tax identification data of the issuer, receiver and recipient, description of the merchandise.
The information that should be included in this CFDI is:
➢ Type of operation
➢ Plugin version
➢ Petition key
➢ Certificate of origin and folio
➢ Exporter number
➢ INCOTERM
➢ Tax identification data of the issuer, receiver or recipient of the merchandise.
➢ Exchange rate
➢ Total voucher in dollars
➢ Transmitter
➢ CURP of the issuer of the CFDI in the case of a natural person
➢ Receiver
➢ CURP of the CFDI recipient when it is a natural person
➢ Identification number or tax registration of the country of residence for tax purposes of the recipient of the CFDI
➢ Tax identification or registration number of the country of residence for tax purposes of the recipient of the exported merchandise
➢ Full name, denomination or business name of the recipient, address of the recipient of the merchandise (street, exterior and / or interior number, neighborhood, town, reference, municipality, state, country and postal code)
➢ Space to capture the information of the declaration of the exported goods.
➢ Part number, identification key, or serial number