MEXICO: On April 25, 2023, the Second Resolution of Modifications to the Miscellaneous Tax Resolution (RMF) for 2023 was published in the Official Gazette.

Andres Landerretche
April 28, 2023

Through the aforementioned Resolution, the authority made modifications to the content of the RMF for 2023, among which the following stand out in terms of CFDI´s:


  • In rule, the wording is specified to indicate that the client or contractor of dedicated transport services must issue a CFDI of transfer type to which the Carta Porte supplement is incorporated, for each transfer made of its own goods and when it implies a change of means or mode of transport, in which the tax folio of the CFDI of income type issued for the provision of the service referred to in the previous paragraph must be related.

  • Dedicated transport services are included in the rule to consider that taxpayers who carry out the transport of goods and/or merchandise through motor transport by means of cargo vehicles with characteristics that do not exceed the weights and dimensions of a C2 type truck in accordance with NOM-012-SCT-2-2017, or the one that replaces it, do not travel through sections of federal jurisdiction referred to in the Law on Roads, Bridges and Federal Motor Transportation, provided that in their journey the length of the federal section to be used does not exceed a distance radius of 30 kilometers, which will be computed between the initial origin and the final destination, including the intermediate points of the transfer.


The authority established that for the purposes of Annex 29 of the RMF, for version 4.0., what is indicated in numeral 6 called “Withholding Mark”, included in section C. “Integration of the LRFC and application of validations”, of section “III.2 List of taxpayers registered not canceled in the Federal Taxpayers Registry (LRFC)”, of the fraction “III. Specifications for downloading and consulting the LCO and LRFC”, as well as numeral 7 “Node “Withholdings”, of section VI.1 “Additional validations to Annex 20”, of section VI “Additional validations to Annex 20 and electronic invoice supplements” of the aforementioned annex, are applicable as of July 1, 2023.

THE GRACE PERIOD GRANTED TO THOSE WHO ISSUE PAYROLL CFDI IS FORMALIZED and taxpayers may choose to issue them in its version 3.3 with payroll supplement in its version 1.2. until June 30, 2023.

THE DEADLINE FOR ISSUING INVOICES THROUGH THE APPLICATION “MY ACCOUNTS” IS EXTENDED, for those Taxpayers who have issued CFDI through the “My accounts” application in the years 2019, 2020 or 2021, may continue to issue their CFDI in “Easy invoice” and “My payroll” during the period from January 1 to June 30, 2023, making use of the facility to seal the CFDI without the need to have the e.firma certificate or a CSD. The foregoing shall not apply to non-profit legal entities authorized to receive donations, to religious associations and Public Worship.


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Andres Landerretche

Andrés es el Director de Análisis y Diseño Regulatorio en América Latina. Es licenciado en Derecho por la Universidad de Chile y tiene un LLM en Derecho Internacional por el Kings College de Londres. Andrés tiene más de 20 años de experiencia internacional trabajando en el servicio diplomático chileno, con destinos en Sudáfrica y en las Naciones Unidas en Nueva York. Tiene una importante experiencia en asuntos corporativos, cumplimiento, comunicaciones y relaciones comunitarias en Chile, Brasil, Colombia, Perú, Sudáfrica y Australia.
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