Objective
- Generate a CFDI with a Carta Porte complement to list the goods or merchandise, locations of origin, intermediate points and destination, as well as the means by which they are transported; either by land (road or railway lines), air, sea or river; in addition to including the transfer of Hydrocarbons and Petroleum Products.
- Strengthen the Internet Digital Tax Receipt (CFDI) of the transfer type (portfolio) in order to integrate control and information mechanisms that allow full traceability in the transfer of goods in national territory
- Strengthen auditing acts
- Combat the smuggling of goods of illicit origin
- Provide authorities at all levels with verification elements
Scope
- Issue 100% of the documents that support the transfer digitally in any means of transport (federal, rail, air and sea transport).
- Have information that allows identifying the origin, destination, the means of transport by which the merchandise is transferred and the figures that intervene in the commercial operation.
- Strengthen the regulatory framework through modifications to the rules of miscellaneous tax resolution where the obligation to issue the CDFI (Digital Tax Receipt by Internet or Electronic Invoice) with the Carta Porte Complement and its entry into force is established.
- Contribute to the strategy to combat smuggling and organized crime.
Fines and/or Sanctions
- Non-deductibility of proof of transport services.
- Formal fines for non-issuance or incorrect issuance of tax receipt.
- Associated sanctions in matters of foreign trade.
- Administrative sanctions (fines by transport authorities).
- Detention of merchandise by non-fiscal authorities.
Normativity
Those taxpayers who need to transfer goods and/or merchandise in national territory, by any of the following means:
- Land
- Maritime
- Aerial
- Railway
Generate a tax receipt with a Carta Porte complement for the transfer operations or for the transport services of goods or merchandise, which are carried out within the national territory.
- It is mandatory for taxpayers who transport goods and merchandise within national territory.
- The Carta Porte complement in its version 2.0, will begin its validity as of December 1, 2021 and will be mandatory as of January 1, 2022.
- From January 1 to March 31, 2022, it is defined as a transition period to correctly issue the Carta Porte complement in its version 2.0, without fines or sanctions being applied.
- For the registration of data requested in the Carta Porte complement, the corresponding filling instructions can be consulted, according to the means of transport to be used.
- Only the federal authorities are empowered to carry out reviews in which it is required to display the CFDI with the Carta Porte complement.
- In foreign trade operations, the invoice with the Carta Porte complement will be required as of March 31, 2022.
Additional information: