What is carta porte?
The owner of goods transport ing its own assets: When the owner is moving assets from one location to another without making a sale (i.e. from a warehouse to retail store) or when such owner is shipping the goods on consignment. The same obligation to issue the Carta Porte supplement applies when the seller ships the goods to their customer using ...
When will the Carta Porte supplement be effective?
The new Carta Porte supplement became effective on 1 June 2021, but its use will become mandatory 120 days counted from that effective date (30 September 2021). The Carta Porte supplement, whether as part of a CFDI of Transfer or a CFDI of Revenues, should be issued by any of the three parties indicated above, before the transportation ...
Is VAT deductible when hauling?
Non-Deductible VAT: When the CFDI of Revenues does not have the corresponding Carta Porte supplement, the VAT charged by the hauling company will not be deductible for the owner of the goods being transported.
Does the Carta Porte supplement prove the lawful status of goods being hauled?
While the Carta Porte supplement provides clear information about the transportation of goods being transferred, that document alone does not prove the lawful status of the goods being hauled.
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.
When will the Mexican tax system be updated?
June 15, 2021. On 1 May 2021, the Mexican tax administration ( SAT) released one of the most important updates to the electronic invoicing system of the country since 2017. The update was about the new Bill of Lading Supplement (locally known as Suplemento de Carta Porte) that should be added as an annex to the electronic invoice (CFDI) ...
Carta Porte CFDI de tipo Ingreso
Es un documento fiscal digital, que se emite por la prestación de servicios de autotransporte, tiene como objetivo manifestar la obtención del ingreso, al cual se le incorpora el complemento Carta Porte. Asimismo, en el CFDI se debe desglosar el traslado y en caso de que la o el receptor sea persona moral debe efectuar la retención del IVA.
Complemento Carta Porte Digital – Comunicado de PRODECON
El 1ro. de mayo de 2021, el SAT publicó, en su portal de Internet, la información correspondiente al Complemento Carta Porte, el cual tiene la finalidad de incorporar al Comprobante Fiscal Digital por Internet (CFDI), información relacionada con:
Fundamento Legal de Carta Porte
Código Fiscal de la Federación, artículos 29 y 29-A. Artículo 1º.- A Ley del impuesto al Valor Agregado. Artículo 3 fracción II Reglamento de la ley del impuesto al Valor Agregado. Resolución Miscelánea Fiscal, regla 2.7.1.8, Trigésimo Sexto Transitorio. Regla 2.7.1.9.
Why The New Requirement?
- Mexico’s tax administration, SAT, estimates that approximately 60% of all goods transported within the country are smuggled. Latin America faces substantial loss of tax revenues, thanks to smuggled and undocumented goods. Therefore, SAT has been working on a solution to crack down on goods of illegal origin and strengthen formal trade. The solution comes in the country’…
What Is The New Carta Porte Supplement?
- Existing paperwork requirements for shipping cargo in Mexicowill not be changed or eliminated. However, the Carta Porta supplement will only be added to the list of requirements. This special type of bill of ladingcan be added to invoices for the following purposes: 1. Identification for the shipment’s origin and destination 2. Proving goods are legally possessed by those shipping the…
Compliance Considerations
- Originally set to take effect in June of 2021, the implementation was eventually extended to December 1. This is when trial enforcement began. However, authorities recognized the need to give cross-border operators more time to comply. So, full enforcement of the waybill requirements begins on January 1, 2022. At that time, the fine for non-complia...