The new Mexican carta porte (bill of lading), effective as of June 1 and mandatory on September 30, 2021, is an addendum to the invoices that documents the origin, destination and the goods transported inside of the country.
The “carta porte” is a new type of bill of lading generated by the Mexican Tax Administration Service (SAT) that can be added to invoices issued in the country for several purposes:
- Identifying the origin and destination of goods or merchandise moved through the country by ground freight (road or railways), air freight, ocean freight or river freight
- Proving the legal possession of those goods or merchandise
- Identifying the amounts of VAT withholding generated by transport services
The “carta porte” documents the merchandise general information, origins, midpoints, destinations, the owner, lessees and operators involved in those products transport.
However, it is an additional obligation: the carrier must also keep the documentation that proves their legal possession, independently if its origin is foreign or national.
In all transport modes, the “carta porte” addendum can be added to two types of Online Tax Receipt (Comprobante Fiscal Digital por Internet – CFDI):
- Income CFDI (CFDI de tipo Ingreso)
- Transfer CFDI (CFDI de tipo Traslado)
Freight Forwarders, such as Europartners Group, must issue Transfer CFDIs. If your company moves merchandise using your own vehicles, it must issue a CFDI Income, with the “carta porte” addendum and a Transfer CFDI, with a “carta porte” addendum, too.
The Mexican SAT informed taxpayers on its social networks on June 30 that for the moment, authorized providers can add the ‘carta porte’ to CDFIs.
You can consult the details of each type of CDFI for each transport mode on SAT’s official website.
“Carta porte” impacts
For the public power and the citizens of Mexico, the objective of the addendum is to strengthen formal trade, combat informality and smuggling.
For companies that need to transport or receive cargo from other parts of the country, the complement could add complexity to a chain as robust as intermodal, as explained by the president of the Mexican Association of Intermodal Transport (AMTI) to T21 media.
We reiterate that all taxpaying companies that move goods or merchandise through Mexico by federal, maritime, air and rail transport routes are obliged to adopt the addendum as of September 30.
To ensure that the new measure does not impact negatively your products and supplies transport, please contact us. At Europartners Group, we work to be more than a cargo agent: we are your best strategic partner in logistics, designing plans tailored to your most specific needs, precisely coordinating transport modes, routes, legal requirements and everything you need to move your cargo where it needs to be, on time.