>Last update: August 22< The new Mexican Carta Porte, effective as of January 1st, 2022, and mandatory on January 1st, 2023*, is an addendum to the invoices that documents the origin, destination and the goods transported inside of the country.
* Article updated on August 2022, after the Mexican Tax Administration Service published a release changing the trial test period deadline. The release is available here, in Spanish.
Would you like to watch a sharp overview of complemento carta porte’s main details and download a fact sheet? Click here to access the recording of the webinar we’ve organized in February 2022 and the file (all the materials are 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,
- 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 January 1, 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.
Attention: the interval that goes from January 1 to December 31, 2022, is not a “grace period” – it is a training and test error (trial) period to enable all of us involved in your supply chain to design and implement the best practices related to processes and technology until 2023.
In all transport modes, the Complemento Carta Porte can be added to two types of Online Tax Receipt (Comprobante Fiscal Digital por Internet – CFDI):
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 Mexican Tax Administration Service (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.
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 catalogue (in Spanish)
“Carta Porte’s” 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 Europartners 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 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.