Amendments to VATL
Amendments to FTC
Amendments to STPSL

On 12 November 2021, the tax amendments for 2022 were published in the Federal Official Gazette, through which the following modifications on customs and trade matters were made, among others.

Amendments to VATL

The relevant amendments to the Value Added Tax Law (VATL) are as follows:

  • transactions in which the sale in Mexico is subject to 0% rate of value added tax (VAT) (article 2-A of the VATL) – sanitary pads, tampons and menstrual cups are added as goods for which the sale in Mexico is subject to a 0% rate of VAT. In accordance with article 25, section III, of the VATL, the import of said goods into Mexico will be exempt from VAT payment; and
  • crediting VAT on import transactions (article 5 of the VATL) – for a taxpayer to credit the VAT paid on the import of goods into Mexico, it is mandatory that the customs entry form is filed and transmitted directly by the taxpayer who wants to credit such tax. Although this does not prohibit the import of goods on behalf of third parties, it does prevent taxpayers from crediting VAT from imports by third parties.

Amendments to FTC

The relevant amendments to the Federal Tax Code (FTC) are as follows:

  • digital tax receipt issued by Internet (CFDI) – article 29 of the FTC has been amended to clarify that the parties exporting goods which are not subject to sale or for which the sale is free of charge must issue the corresponding CFDI. Previously, article 29 established that the parties exporting goods which are not subject to sale or for which sale is free of charge must request a CFDI. Currently, there is no legal provision that establishes that the referred obligation (issuance of the CFDI), must be declared in the return customs entry form of temporarily imported goods into Mexico by companies with a manufacturing, maquiladora and export services industry programme;
  • contraband of goods (articles 102 and 103 of the FTC) – it will now be deemed that the crime of contraband of goods is committed when:
    • the description or classification of goods corresponding to automotive fuels is inexactly declared if it implies the lack of payment of the applicable duties and countervailing duties;
    • goods are transported in Mexico without the corresponding CFDI, income or transfer type, as applicable, with the complementary consignment note; and
    • hydrocarbons, petroleum or petrochemical goods are transported into Mexico without the applicable CFDI, income or transfer type, as applicable, with the complementary consignment note and hydrocarbons complements; and
  • tax treatment of royalties (article 15-b of the FTC) – it is established that image rights imply the use or concession of a copyright on a literary, artistic or scientific work. Therefore, they will be deemed as royalties, as applicable on customs valuation of goods.

Amendments to STPSL

The relevant amendment to the Special Tax on Products and Services Law (STPSL) is as follows:

  • hydrocarbons (article 2, section I, subsection D of the STPSL) – when the customs or tax authority detect that, due to the characteristics of the goods imported into Mexico, they correspond to automotive fuels for which the payment of special tax on products and services has been partially or totally omitted (as corresponding to the type of fuel) the applicable quota (rate) shall be applied, regardless of the administrative and criminal sanctions that may apply.

For further information on this topic please contact Edmundo Elías-Fernández, Daniel Torres-Güémez or Daniel Ascencio-Zamarripa at Ramos, Ripoll & Schuster ​by telephone (+52 55 1518 0445) or email ([email protected], [email protected] or [email protected]). The Ramos, Ripoll & Schuster website can be accessed at