Based on the Measurement of the Informal Economy (MEI) by the National Institute of Statistics and Geography (Inegi), it was identified that in 2022 (the most recent indicator), informality already contributed 24.4% of the Gross Domestic Product (GDP), the highest level since 2003.
In freight transportation, due to the very nature of the sector, which is defined as an overregulated activity, participants are motivated to seek ways out of formality. This is the case with the issuance of the Cargo Complement (CCP), a requirement that is difficult and costly for micro-enterprises to implement, often discouraging them due to the lack of facilitation in compliance.
- “When a small transporter is faced with such a high administrative burden, it complicates things for them because it incurs additional costs that are burdensome, which sometimes leads to informality and pushes them to work with clients who do not require receipts and pay in cash,” explains José Luis Gallegos, a member of the Tax Commission of the Mexican Institute of Public Accountants (IMCP).
The Mexican Institute of Transportation (IMT) explains in its publication “The Business Informality of Freight Transportation in Mexico” that informality constitutes a vicious cycle made up of low service rates and zero tax payments. This results in low incomes for these companies, which prevents them from having sufficient resources to cover the labor rights of operators, workers, and tax payments, thereby fostering the crime of tax evasion.
