Year after year modifications are made to foreign trade in order to make it easier and to refine the operational details, collection of contributions, etc. This 2021 will bring a very important change in the document called Carta Porte, which was previously a simpler document for land transport.
The “carta Porte”, practically, is a “contract” between the carrier and the dispatcher, or user, who hires the service, the content of which will decide the issues that occur regarding its execution and compliance. Now with the amendment to this document, the federal government will seek to reduce smuggling, illegal importation, illicit origin of products and, of course, to make more efficient the collection of taxes for the motor transport sector in Mexico.
In May of this year the “carta porte” Supplement was published on the SAT page, this must be incorporated into a Transfer-type CFDI, or an Income-type CFDI, according to the following assumptions:
- Carta porte Complement is incorporated into the Transfer-type CFDI to prove possession of the goods, providing information on the origin and destinations of the goods that are moved through the different means of transport.
- Taxpayers who provide goods transfer services by different means of transport may issue an Income-type CFDI incorporating carta porte complement, with which the legal possession of the goods may be protected.
This applies to those companies and taxpayers that move goods and / or merchandise in national territory, by any of the following ways:
- Federal motor transport
The Carta Porte complement begins its validity on June 1, 2021 and is mandatory after 120 calendar days after the day after its validity begins.
The Add-on can be obtained from the following link:
The SAT has issued instructions where it shows how this change will be made. During these months it is of utmost importance to be able to understand the correct filling of the CFDI and to be ready for this modification that will change the operational and commercial way in which motor transport companies currently work.
The importance of having professional advisers in this matter is too important to comply with the requirements imposed by the SAT. For this, we have experts in our DICEX consultants business unit, contact us for more information.