Attention Taxpayers:All. Action required:Take into consideration
Dear customer,
Interfactura informs you that on January 15, 2024, a new version of the Filling Instructions for the CFDI with Carta Porte version 3.0 complement was published on the Internet portal of the Tax Administration Service (SAT), which among other points , points out the following:
Autotransporte ...
COFEPRIS ...
The fields associated with the COFEPRIS sector will not be mandatory until the start of validity of the corresponding catalogues. ...
Note 9: Intermediation services or transport agents ... In the event that the transport intermediary or agent contracts all the transfers with a third party, it must only issue the income-type CFDI without Carta Porte supplement for the service provided. ...
Appendix 17: Reverse logistics, collection or return service
Taxpayers who carry out reverse logistics operations in Motor Transport must issue the CFDI with Carta Porte complement. Said CFDI with Carta Porte complement, in addition to covering the transfer of goods and/or merchandise from the point of origin, will serve to cover the transfer of goods or merchandise in those cases in which there is a return, they were not delivered or they were delivered. partially to the recipient during the journey that covers the origin and destination mentioned in the aforementioned complement, as long as the merchandise that is returned corresponds to the same type and the quantity is equal to or less than that indicated in the CFDI with Carta Porte complement. ...
Appendix 18: Transfer of goods and/or merchandise within the Development Poles for the Well-being of the Isthmus of Tehuantepec
According to what was published on June 5, 2023 in the DOF, the Decree that encourages investment by taxpayers who carry out productive economic activities within the Development Poles for the Well-being of the Isthmus of Tehuantepec, the taxpayers who carry out productive economic activities within the Development Poles for Well-being and have obtained the certificate referred to in the second article, fourth paragraph of the aforementioned Decree that dispose of assets, provide independent services or grant the temporary use or enjoyment of assets to persons that carry out productive economic activities within it, so it is necessary to identify the transfer of goods and/or merchandise within the delimitations of the Isthmus of Tehuantepec or in a different one, whose declaration is published in the Official Gazette of the Federation. ...
You can consult the complete publication on the SAT website at the following link:
Interfactura ratifies its commitment to clients and partners, to guarantee regulatory compliance regarding Digital Tax Receipt over the Internet (CFDI), within the platforms of the Origon Digital Business Ecosystem.
If you require more information, you can write to us at asesoriafiscal@interfactura.com, it will be a pleasure to assist you.
