As of June 1, 2021, the use of the complement Carta Porte comes into force, through this document all types of freight transport are related through the CFDI , and by any means of transport within the national territory either via,

  • ground
  • railroad track
  • seaway
  • airway or river

Only by means of the printed representation or in digital format, of the CFDI of type transfer issued by the owners of the merchandise, to which they must include the complement Carta Porte , which for such purposes is published on the SAT Portal.

In the cases in which the transfer of the goods is carried out through an intermediary or a transport agent, it will be this who must issue the CFDI and use its printed version or in digital format, to prove the transport of the goods.

Taxpayers dedicated to the cargo transportation service must issue an income-type CFDI which will cover the provision of this type of service and with it they will be able to prove the transport of the goods with their representation, printed or in digital format, to which They must include the complement “Carta Porte”.

All taxpayers that are related to the transfer of goods must issue the CFDI with a supplement “Carta Porte”, of transfer type or income type, according to their participation in the operation. “Hydrocarbons and Petroleum Products”.

In no case may the transport of the goods indicated be covered without the printed representation or digital files of the CFDI and its complements being accompanied after 120 calendar days from June 1, 2021.

Therefore, if your economic activity requires or is based on the transport of goods, we invite you to prepare the integration of the Letter of Carriage within your work flow as well as documentation for the transport. And thus stay within the regulations to avoid fines or setbacks in your distribution chain.

We kindly remind you that at Despacho Contable de Xalapa, you will be able to find professional and quality care, specific to your fiscal reality.