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.
Full Answer
¿Qué es el CFDI con 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 puede incluir el complemento de pago en el CFDI?
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.
¿Qué es el complemento carta porte?
¿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.
¿Qué es el complemento de pago en CFDI 2021?
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. Esto es todo lo que debes saber, sobre qué es este complemento, como se aplica y cómo llenarlo.
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.
1. CFDI of transfer
Owners of domestic goods may prove their transportation via land cargo services on federal highways by means of a CFDI of the transfer type. The incorporation of the complemento Carta Porte will validate the legal possession and shipping of the goods. This document must be issued by:
2. CFDI of income
Taxpayers whose activity is to provide cargo transportation services must issue the CFDI of Income, which covers the provision of this type of service and its remuneration, to which they must add the complemento Carta Porte.
Carriers ask for an extension
The complemento Carta Porte came into effect on June 1; however, members of the Cámara de Autotransporte de Carga (CANACAR) asked the SAT to implement it until October 1.
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.
Who is required to issue the Carta Porte supplement?
The owner of goods transporting 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.
When will the supplement become mandatory and when should it be issued?
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 as a supplement of the CFDI of Transfers or the CFDI of Revenues
As we know, the new regulations require the Carta Porte supplement to be added to the CFDI of Transfers or to the CFDI of Revenues, depending on who is transporting the goods.
Documents accompanying the Carta Porte supplement
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.
Structure of 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..
Penalties and sanctions
Once the use of the Carta Porte supplement becomes mandatory, noncompliance with this requirement will have several immediate consequences for the violators.