Mexican Carta Porte, effective as of January 1st, 2022, and mandatory on August 1st, 2023*, is an addendum to the invoices that documents the origin, destination and the goods transported inside of the country.
* On November 28, 2022, the SAT published in its official communication channels a release informing of the extension until July 31, 2023 of the application of the sanctions derived from the requirements in the filling of the aforementioned complement. This extension also applies to the enforceability as of August 1, 2023 of the transmission of the fiscal folio of the CFDI to which said complement in matters of Foreign Trade is incorporated.
The previous updated was in August 2022, after the Mexican Tax Administration Service published a release changing the trial test period deadline. The release is available here, in Spanish.
The “Carta Porte” is a new type of bill of lading that must be added to online invoices (CDFI) issued in Mexico to:
- Identify 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
- Prove the legal possession of those goods or merchandise
The “Carta Porte” documents information related to:
- the merchandise,
- origins,
- midpoints,
- destinations,
- the cargo owner(s), lessees and operator(s)
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.
The regulations on the Complemento Carta Porte came into effect on January 1, 2022. Taxpayers will have until July 31, 2023, to issue it correctly, without being fined or getting penalties for errors in the information.
Nevertheless, all cargo that transits on federal highways in Mexican territory during this period must have a Complemento Carta Porte Complement issued by the carrier to avoid legal issues and delays.
In all transport modes, the Complemento Carta Porte can be added to two types of Online Tax Receipt (Comprobante Fiscal Digital por Internet – CFDI):
December 2022 update
On December 27, the SAT published in the Official Gazette of the Federation (DOF) the Miscellaneous Tax Resolution (RMF) for 2023, with a modification to the previous rule: now intermediaries or transport agents also have the obligation to issue the Transfer CFDI (CFDI de tipo Traslado), incorporating the Complemento Carta Porte, when they are hired for transport services of general and specialized cargo, by land, rail, air or sea – and provide their services with their own vehicles.
In other words, freight forwarders (intermediary or transport agent) that provide the logistics services with their own transport modes must now also issue the electronic invoice Transfer CFDI with the Complemento Carta Porte.
You can consult the details of each type of CDFI for each transport mode (in Spanish) on the SAT’s official website.
The Complemento Carta Porte must show all the data related to the goods or merchandise transported, their origin, intermediate points and destinations, and the means of transport.
You can consult in SAT’s online portal a comprehensive guide of “Instructions for filling the CFDI to which the Carta Porte Complement is incorporated”. Click here to access the document (in Spanish).
The owner of the goods or merchandise that are going to be transported through federal highways must provide the information with the keys available in the catalog of the Tax Administration Service (SAT).
Click here to access the new version of the catalogue (in Spanish), updated in January 2023
“Carta Porte” correct implementation
The Mexican SAT has adapted the general rule of the Carta Porte on several occasions, since the first official publication. The systems, operations and accounting areas of our companies must take action and work together for a precise and efficient implementation of the Complemento Carta Porte (CCP).
Before the trial period update in March, a previous update was enacted on the Mexican Federal Official Gazette on December 24, 2021. You can consult the original document (in Spanish) by clicking here.
As your best strategic partner in logistics, at xpd global we have organized a committee to lead the necessary changes and keep our customers well informed.
If you have any doubts related to the Carta Porte (CCP) and your billing processes, contact your executive, operator or logistics developer at xpd global or our Carta Porte Committee, specially assembled to guarantee a successful implementation of the CCP: info@xpdglobal.com
At xpd global, 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.
