General Considerations
The graphic representation of the CFDI that incorporates the Carta Porte Complement version 3.0 will be as follows:
1. Carta Porte Versión Complement 3.0 Standar
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Technical specification of the QR code to be incorporated in the Printed representation
The printed representations contained in the Carta Porte supplement in the online digital tax receipt must include a QR as described in the ISO/IEC18004 standard, based on the following guidelines:
a) It must contain the following data as shown below:
- The URL to access the service that can display data from the published version of the receipt.
- Identifier of the Carta Porte complement (IdCCP).
- Date and time Departure Arrival (DateTimeExitArrival) of the Location node when the attribute TypeLocation is equal to Origin, being the first record of the location node.
- Date and time of CFDI certification.
Where 70 characters will be handled as follows:
| Prefix | Data | Chars |
| The access URL to the service that can display the data of the receipt https://verificacfdi.facturaelectronica.sat.gob.mx/verificaccp/ default.aspx |
- | |
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Folio Carta Porte complement, preceded by the text “&CCPId=” |
32 |
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” Time Date Departure Arrival complement Carriage Letter, preceded by the text “&DateOrig=” |
19 |
|
CFDI certification time date, preceded by the text “&DateTimb=” |
19 |
| Total | 70 | |
In this way, valid data is generated to query a CFDI through its printed expression.
Example:
https://verificacfdi.facturaelectronica.sat.gob.mx/verificaccp/default.aspx?&IdCCP=CCC3EB8D-81CD-4557-8719-26632D2FA434&FechaOrig=2023-02-10T10:30:21&FechaTimb=2023-02-10T10:32:21
2. Resolución Miscleánea Fiscal for 2023
Octava Resolución de Modificaciones a la RMF para 2023 y Anexos 1 y 1-A
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Eighth Resolution of Modifications to the RMF for 2023 and Annexes 1 and 1-A
For the purposes of article 29, second paragraph, section V of the CFF, the printed representations of the CFDI must comply with the requirements indicated in article 29-A of the CFF and contain the following:
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IX. In the case of printed representations of the CFDI to which the complement indicated in rules 2.7.7.1.1 is incorporated. and 2.7.7.1.2., in addition to what is indicated in the previous sections of this rule, must include the data established in the "Instructions for filling out the CFDI to which the Carta Porte Complement is incorporated", published by the SAT in your Portal. The structure of this type of receipt allows the printed representation of the CFDI and the Carta Porte complement to be viewed separately.
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CFF 29, 29-A, RMF 2023 2.7.1.32., 2.7.2.14., 2.7.3., 2.7.4.4., 2.7.5.4., 2.7.7.1.1., 2.7.7.1.2.
3. Instructions for filling out the CFDI to which the Carriage Letter Complement - Autotransporte
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Appendix 2 - Printed Representation Data
The information that must be contained in the printed representation of the CFDI to which the Carta Porte supplement is incorporated, in accordance with the provisions of article 29-A of the CFF and rule 2.7.1.7. section IX of the Miscellaneous Fiscal Resolution (RMF) for 2023, is as follows:
A. CFDI Information
The information at the CFDI document level that the printed representation must contain must comply with the provisions of rule 2.7.1.7. of the Miscellaneous Tax Resolution (RMF) for 2023.
B. Carta Porte Complement Information
The information in the complement must correspond to what is established in the technical standard, which varies for each means of transport; however, all the fields that can be viewed in the printed representation of the complement are listed below.
| Carta Porte | |||
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▪ TipoUbicacion |
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▪ Domicilio |
▪ Calle |
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▪ PesoBrutoTotal |
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▪ PermSCT |
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▪ IdentificacionVehicular |
▪ ConfigVehicular |
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▪ Seguros |
▪ AseguraRespCivil |
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▪ Remolques/Remolque |
▪ SubTipoRem |
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▪ PermSCT |
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▪ Contenedor |
▪ TipoContenedor |
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▪ RemolquesCCP / |
▪ SubTipoRemCCP ▪ PlacaCCP |
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▪ PermSCT ▪ NumPermisoSCT ▪ MatriculaAeronave ▪ NumeroGuia ▪ CodigoTransportista ▪ RFCEmbarcador ▪ NumRegIdTribEmbarc |
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▪ TipoDeServicio ▪ NombreAseg ▪ NumPolizaSeguro |
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▪ DerechosDePaso |
▪ TipoDerechoDePaso ▪ KilometrajePagado |
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▪ Carro |
▪ TipoCarro ▪ MatriculaCarro ▪ GuiaCarro ▪ ToneladasNetasCarro |
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▪ Contenedor |
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| ▪ TipoContenedor ▪ PesoContedorVacio ▪ PesoNetoMercancia |
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▪ TipoFigura ▪ NumLicencia ▪ NumRegIdTribFigura ▪ ResidenciaFiscalFigura |
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▪ PartesTransporte |
▪ ParteTransporte | ||
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▪ Domicilio |
▪ Calle ▪ NumeroExterior ▪ NumeroInterior ▪ Colonia ▪ Localidad ▪ Referencia ▪ Municipio ▪ Estado ▪ Pais ▪ CodigoPostal |
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Note 1: The fields listed above may or may not be recorded in the Carta Porte complement, given that their use is optional or required, depending on what is defined in the technical standard of said complement, which varies depending on the means of transport used for the transfer of goods and/or merchandise.
Note 2: The Internet Digital Tax Receipt Certification Provider (PCCFDI) must include only in the printed representation, the conditions for the provision of services covered by the current Carta Porte complement, which for this purpose publishes the Secretariat of Infrastructure, Communications and Transport (SICT).
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4. AGREEMENT that updates the Federal Motor Transport Bill of Lading and its auxiliary services.
DOF: 16/12/2021
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CONDITIONS OF PROVISION OF SERVICES COVERED BY THE SHIPPING LETTER SUPPLEMENT.
FIRST.- For the purposes of this transport contract, the person who performs the transportation service is called "Carrier" and the user who contracts the service or sends the merchandise is called "Shipper", "Sender" or "User".
SECOND.- The "Shipper", "Sender" or "User" is responsible for ensuring that the information provided to the "Carrier" is true and that the documentation provided for transportation purposes is correct.
THIRD.- The "Shipper", "Sender" or "User" must declare to the "Carrier" the type of merchandise or effects in question, weight, measurements and/or number of the cargo delivered for transport and, in your case, the value of it. Cargo delivered in bulk may be measured in cubic meters with the approval of the "Shipper", "Sender" or "User".
FOURTH.- For transportation purposes, the "Shipper", "Sender" or "User" must deliver to the "Carrier" the documents that the laws and regulations require to carry out the service, if these requirements are not met, the "Carrier" is obliged to refuse to transport the goods.
FIFTH.- If, due to suspicion of falsehood in the declaration of the contents of a package, the "Carrier" wishes to proceed with its recognition, it may do so in the presence of witnesses and with the assistance of the "Shipper", "Sender" or "User" or the consignee. If the latter does not attend, the presence of an inspector from the Ministry of Communications and Transportation will be requested, and the corresponding minutes will be drawn up. The "Carrier" will in any case have the obligation to leave the packages in the state in which they were before recognition.
SIXTH.- The "Carrier" must collect and deliver the cargo precisely at the addresses indicated by the "Shipper", "Sender" or "User", adjusting to the agreed terms and conditions. The "Carrier" is only obliged to take the cargo to the consignee's address for delivery only once. If it is not received, notice will be left that the merchandise is available to the interested party in the warehouses indicated by the "Transporter."
SEVENTH.- If the cargo is not removed within 30 business days following the day in which it was made available to the consignee, the "Transporter" may request the sale at public auction in accordance with the provisions of the Commercial Code.
EIGHTH.- The "Carrier" and the "Shipper", "Sender" or "User" will freely negotiate the price of the service, taking into account its type, characteristics of the shipments, volume, regularity, type of cargo and payment system.
NINTH.- If the "Shipper", "Sender" or "User" wants the "Carrier" to assume responsibility for the value of the goods or effects that he declares and to cover all types of risks, including those derived from a fortuitous event. or force majeure, the parties must agree on an additional charge, equivalent to the value of the insurance premium that is contracted, which must be expressed in a CFDI with Carriage Complement.
TENTH.- When the freight amount does not include the additional charge, the responsibility of the "Carrier" is expressly limited to the amount equivalent to 15 Units of Measurement and Update (UMAS) per ton or when it comes to shipments whose weight is greater than 200 kg, but less than 1000 kg; and 4 UMAS per consignment in the case of shipments weighing up to 200 kg.
ELEVENTH.- The price of transportation must be paid at origin, unless agreed between the parties to pay at destination. When transportation has been arranged "Freight Collect", the delivery of the goods or effects will be made against payment of the freight and the "Carrier" will have the right to retain them as long as the agreed price is not covered.
TWELFTH.- If at the time of delivery there is a shortage or damage, the consignee may make his claim in writing to the "Carrier" within the following 24 hours.
THIRTEENTH.- The "Carrier" is exempt from the obligation to receive merchandise or effects for transportation, in the following cases:
a) In the case of cargo that due to its nature, weight, volume, defective packaging or any other circumstance cannot be transported without being destroyed or without causing damage to the other articles or the rolling stock, unless the company in question has the proper equipment.
b) Goods whose transportation has been prohibited by legal or regulatory provisions. When such provisions do not precisely prohibit the transport of certain goods, but do order the presentation of certain documents so that they can be transported, the "Shipper", "Sender" or "User" will be obliged to deliver the corresponding documents to the "Carrier".
FOURTEENTH.- Cases not provided for in these conditions and complaints arising from their application will be submitted through administrative channels to the Ministry of Communications and Transportation.
FIFTEENTH.- In the event that the "Shipper", "Sender" or "User" hires the entire car, the latter will accept joint liability with the "Carrier" through the figure of co-responsibility contemplated in article 10 of the Regulation. Regarding the Weight, Dimensions and Capacity of Motor Transport Vehicles that Transit on the Roads and Bridges of Federal Jurisdiction, therefore the "Shipper", "Sender" or "User" is obliged to verify that the load and the vehicle that carries it transported, comply with the maximum weight and dimensions established in NOM-012-SCT-2-2017, or the one that replaces it.
In the event of non-compliance and non-compliance with the provisions that regulate weight and dimensions, by the "Shipper", "Sender" or "User", the latter will be jointly responsible for the infractions and fines that the Ministry of Infrastructure, Communications and Transportation or The National Guard imposes charges on the "Transporter" for loading units with excess weight
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Additional information:
- Estándar del Complemento Carta Porte versión 3.0 - SAT
- Resolución Miscelánea Fiscal para 2023 - DOF
- ACUERDO por el que se actualiza la Carta de Porte en Autotransporte Federal y sus servicios auxiliares - DOF
- Octava Resolución de Modificaciones a la RMF para 2023 y Anexos 1 y 1-A - DOF
- Instructivo de llenado para el CDFI con complemento Carta Porte versión 3.0 - Autotransporte - SAT