When will the complemento Carta Porte be released?
Del 1 de enero al 30 de septiembre de 2022, se define como periodo de transición para emitir correctamente el complemento Carta Porte en su versión 2.0, sin que se apliquen multas ni sanciones. En operaciones de comercio exterior, la factura con complemento Carta Porte será exigible a partir del 01 de octubre de 2022.
What is the Carta Porte and what is it for?
Es de uso obligatorio para los contribuyentes que realicen transporte de bienes y mercancías en territorio nacional. El complemento Carta Porte inicia su vigencia el 1 de junio de 2021 y es obligatorio transcurridos 120 días naturales posteriores al día siguiente del inicio de su vigencia.
What happens if you don’t comply with the new CFDI/complemento Carta Porte?
Failure to comply with issuing the new CFDI/Complemento Carta Porte with the bill of lading information will trigger fines and may result in shutdowns of the Mexican companies involved for three to fifteen business days.
What is the complemento Carta Porte?
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.
What is Carta Porte English?
Among all the paperwork required to transport goods between Canada, the United States, and Mexico, one crucial document is the Bill of Lading, which would be the equivalent of the document that in Mexico is called “Carta Porte”. The Bill of Lading is also commonly called Bol.
What is a Cfdi Mexico?
CFDI. A Digital Fiscal Document through Internet (CFDI or Comprobante Fiscal Digital por Internet) is an invoice that contains both the signature of the issuer and the signature of a PAC. Since 2011, most Mexican electronic invoices must be generated in this format.
What is a Fiel in Mexico?
What is the FIEL? The Advanced Electronic Signature (FIEL for its acronym in Spanish) is a set of data attached to an electronic message, which purpose is to identify the issuer of the message as the legal author, just as if it was a written signature.
What is the SAT in Mexico?
The Mexican Tax Administration ServiceThe Mexican Tax Administration Service (SAT) is a decentralized agency of the Ministry of Finance and Public Credit, which has the responsibility for implementing the fiscal and customs legislation, in order that individuals and corporations contribute proportionately and equitably public spending; to audit taxpayers ...
What is an RFC in Mexico?
The Tax ID Number (RFC) is issued by the Tax Administration Service (Servicio de Administración Tributaria). Tax ID numbers can be issued to both people and companies.
¿Cuándo es obligatorio el complemento Carta Porte?
El complemento Carta Porte en su versión 2.0, inició su vigencia a partir del 01 de diciembre de 2021 y es obligatorio a partir del 01 de enero de 2022.
¿Cuándo entra en vigor la Carta Porte?
En operaciones de comercio exterior, la factura con complemento Carta Porte será exigible a partir del 01 de octubre de 2022.
¿Qué es el complemento Carta Porte?
El CFDI con complemento Carta Porte es un documento que acredita legalmente el transporte de bienes o mercancías cuando estos se trasladan vía terrestre mediante autotransporte de carga que circule por carreteras federales.
¿Cuándo se paga el complemento de pago en la factura?
Desde el 1 de junio de 2021 los contribuyentes que trasladen bienes y/o mercancías en territorio nacional deberán incluir el complemento de pago en sus CFDI.
What information is provided in the Carta Porte supplement?
According to the technical documentation released by the SAT, the information provided via the Carta Porte supplement will be conveyed via a number of fields (around 215) that will contain optional and mandatory information about the product being transported, type of packaging used, weight, quantity, insurance, the permit of transportation provided to the hauling company by the Secretary of Public transportation, plate and registration of the motor vehicle used, driver, as well as information about the recipient of the products being transported within Mexico.
Who is required to issue the Carta Porte supplement?
The same obligation to issue the Carta Porte supplement applies when the seller ships the goods to their customer using their own means of transport or when they are shipping those goods for export. In those cases the Carta Porte supplement will come as part of the CFDI of Transfers.
Why has Mexico introduced the Carta Porte supplement?
Latin American countries have a serious problem with tax evasion , usually made possible by smuggling goods without paying the corresponding taxes. According to the information provided by the SAT, 60% of the goods transported in Mexico have an illegal origin.
When to add Carta Porte supplement?
The Carta Porte supplement will also be added to CFDI of Transfers when the shipping of the goods is made by an intermediary or by an agent of transport as explained before. In such cases the current regulations provide that the CFDI should have zero as a value of the products and the RFC key to be used is the generic key established for transactions carried out with the public. In the field for description, the object of the transfer should be specified.
When is the Carta Porte supplement added to the CFDI of Transfers?
The Carta Porte supplement will be added to the CFDI of Transfers when the transport of goods is made by the owner (i.e. internal distributions between warehouses and stores, consignment, etc.) or when the seller assumes the shipment of the products to the purchaser.
What is a catalog of transport?
Catalog of transport: Contains the keys for choosing the means of transport used to move the goods (01 transport by land, 02 Maritime transport, etc.)
Does Carta Porte supplement substitute for other documents?
It is important to mention that Carta Porte supplement does not substitute other documents necessary to prove the legitimate origin or ownership of products. Other additional documents will be required for this purpose.