The new Mexican Carta Porte, effective as of January 1st, 2022, and mandatory on March 31, 2022*, is an addendum to the invoices that documents the origin, destination and the goods transported inside of the country.
* Article updated on January 2022, after an update was enacted on the Mexican Federal Official Gazette on December 24, 2021. You can consult the original document (in Spanish) by clicking here.
The “Carta Porte” is a new type of bill of lading generated by the Mexican Tax Administration Service (SAT) that can be added to invoices issued in the country for several purposes:
- Identifying the origin and destination of goods or merchandise moved through the country by ground freight (road or railways), air freight, ocean freight or river freight
- Proving the legal possession of those goods or merchandise
- Identifying the amounts of VAT withholding generated by transport services
The “Carta Porte” documents the merchandise general information, origins, midpoints, destinations, the owner, lessees and operators involved in those products transport.
However, it is an additional obligation: the carrier must also keep the documentation that proves their legal possession, independently if its origin is foreign or national.
In all transport modes, the “Carta Porte” addendum can be added to two types of Online Tax Receipt (Comprobante Fiscal Digital por Internet – CFDI):
- Income CFDI (CFDI de tipo Ingreso)
- Transfer CFDI (CFDI de tipo Traslado)
Freight Forwarders that serve the public as brokers or transport agents, such as Europartners Group, must issue electronic invoices without the “Carta Porte” addendum.
“If the broker or transport agent contracts a service to execute the transfer of the goods and/or merchandise, the carrier must issue the electronic income invoice with the Carta Porte to said broker or transport agent,” clarifies the SAT in a “frequently asked questions” document published online in January 2022. You can access it (in Spanish) clicking here.
You can consult the details of each type of CDFI for each transport mode (in Spanish) on the SAT’s official website.
“Carta Porte’s” correct implementation
If you have any doubts related to the Carta Porte (CCP) and your billing processes, contact your Europartners’ executive, operator or logistics developer or our Carta Porte Committee, specially assembled to guarantee a successful implementation of the CCP: COMPLEMENTOCARTAPORTE@europartners.com.mx
At Europartners Group, we work to be more than a cargo agent: we are your best strategic partner in logistics, designing plans tailored to your most specific needs, precisely coordinating transport modes, routes, legal requirements and everything you need to move your cargo where it needs to be, on time.