Today there are four different documents necessary for the export of goods: the COVE (Electronic Value Receipt), the petition, the proforma and the electronic invoice.

Due to the long process that taxpayers must carry out and seeking to have better control over the exported merchandise, the SAT continues with its Fiscal Simplification program this time in Foreign Trade.

Exporting taxpayers will enjoy a simplification in their export procedures by incorporating the new Foreign Trade complement into their CFDIs, since these electronic invoices will have all the important information that was previously detailed in the COVE, the petition and the proforma.

The objective of the Tax Administration Service through this tax simplification is that the aforementioned documents (COVE, proforma and pediment) can disappear and CFDIs with the integrated export complement are used throughout the export process.

Currently there is an extension, until January 1, 2017 to make valid the obligation to declare the CFDI in the export petition, which will be published very soon by the SAT.

The extension is due to the fact that the authority in the coming months will be studying and analyzing the different operational schemes that exist in definitive exports, in order to establish the guidelines that must be followed in the issuance of CFDI and in the procedures of these operations in order to expedite the dispatch of merchandise.