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  • Writer's pictureLic. Abril Durán


Dear clients and friends:

Is your company registered with the Certification Scheme (“Certification”) under the VAT and IEPS modalities, Authorized Economic Operator and/or Certified Commercial Partner?

There are new obligations that must be complied!

On December 24, 2021, the General Rules of Foreign Trade for the year 2022 were published in the Official Gazette of the Federation.

Regarding labor subcontracting, the eighth article was added to the Transitory Chapter. This creates a new obligation for companies that have the Certification under the previously mentioned modalities. This obligation applies for those companies that have obtained their registration according to the scheme of subcontracting of personnel.

To comply with the foregoing, the company must file a notice to the General Administration of Foreign Trade Audit ("AGACE") through which compliance with various requirements related to the subcontracting of personnel is reported.

This notice must be submitted within 15 business days following the entry into force of the resolution counted from January 1, 2022.

In the event that the provisions of said article are not complied with, the rules establish that the cancellation procedures will be initiated, and the company may lose its Certification.

At Toulet & Gottfried updating is our commitment to keep our clients informed of the constant legal changes.

For any additional information, please contact us by email: and

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