New Requirements for the Declaration of the Transportation of Merchandise in Mexico
Carta Porte is the complement defined by the SAT that must accompany the Digital Tax Receipt by Internet (CFDI) from January 2022.
The SAT has made an announcement through the portal stating that its objective is to “generate a CFDI with the complemento Carta Porte (consignment note) to relate goods or merchandise with places of origin, intermediate points and destinations, as well as references to the method of transportation; be it through land (federal highways, railways), air, sea or river, and will also include the transfer of hydrocarbons and petrol products.”
The new complement will affect all taxpayers that transport goods and merchandise in Mexican territory by land, sea, air, or train or federal highways. The SAT has communicated that no matter who issues the “carta porte” all subjects that take part in the transfer of goods will be responsible for the correct reporting of information.
As stated by the third resolution modifying the ‘Resolucion Miscelanea Fiscal’ for 2020 article 126.96.36.199:
- The owners of merchandise in Mexico will solely be able to authorize the transport of goods moved through land, sea, air or river with the printed representation of the CFDI de tipo traslado (transfer CFDI) which must be incorporated to the complemento "Carta Porte".
- Taxpayers dedicated to the transport of goods through land, sea, air, and rivers must generate the CFDI tipo ingresos (income CFDI) which must include the requirements established in article 29-A of the CFF (Federal tax code) which allows provision of logistical services. This must also be included in the complemento "Carta Porte" (consignment note complement) which will must published in the SAT portal and will authorize the transport of the relevant merchandise.
Taxpayers must incorporate the CFDI de traslado, the CFDI de “ingreso” and the “complemento Carta de Porte” to verify the legal possession of merchandise.
The “carta porte” will substitute the CFDI de “traslado” and the waybill. This complement is the digitalization of those document that had to be issued and printed on paper.
The SAT looks to improve customs, and tax controls, and improve the secure transfer of merchandise to fight against contraband.
The use of the “carta porte” enables the traceability of the merchandise movements from its origin to its destination since it includes all the information about the merchandise, the route, the kind of transport, identification of parties involved in the transfer like the owners, renters, or logistical operators, and other data.
The information that must be declared in the “carta porte” depends on the subjects that intervene in the transport of the merchandise, the transport medium and CFDI declared.
Transition period until January 2023
Since January 2022, the Carta Porte complement has been in effect, and as of March 2022, more than 57,000 taxpayers are already issuing their electronic invoices with this complement.
Due to a gradual process of incorporation by some users, and in order to facilitate the adoption of this requirement by all taxpayers, the Tax Administration Service (SAT) will allow a transition period for its issuance without penalties that will be extended until January 01, 2023.
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