Obligation of Issuing CFDI´s in Export Operations


Starting from July 1st[1], it will be necessary to comply with the provisions stated in rules 3.1.35 and 3.1.36 of the General Foreign Trade Rules (RGCE for its acronym in Spanish), which oblige to state the number of the “Online Digital Tax Invoice” (CFDI by its acronym in Spanish) on the export document.
The aforementioned applies for export operations performed under the code “A1” pursuant to appendix 2 of annex 22 of the RGCE. Through this resolution, the tax authorities are attempting to have further elements for risk assessment and risk control on foreign trade operations.
Such obligation consist in issuing a CFDI that should be stated in section “SUPPLIER/BUYER INFORMATION” of the export customs declaration identified under code “A1”, as well as the Electronic Invoice Value (COVE for its acronym in Spanish).
There are specific rules in order to generate a CFDI for the exportation of advertising products, samples, consigned merchandise and plastic containers of exported goods as well as for the exportations performed by courier and shipping companies derived from a purchase operation.

Foreign Trade and Customs lawyers are at your service to assist you in this and any other subject.

[1] Transitory, Section III of the General Foreign Trade Rules published in the Official Gazette on January 27, 2016.


Lic. Sergio Barajas Pérez  Mexico City barajas@basham.com.mx
Lic. Felix Ponce Nava Cortés  Mexico City fponce@basham.com.mx
Lic. Topaqui Diaz Colin  México City tdiaz@basham.com.mx
Lic. Nicolas Estrada Aguirre  Mexico City nestrada@basham.com.mx

Mexico City, June 7th 2016.