The new Mexican carta porte (bill of lading), effective as of June 1 and mandatory on December 1st, 2021*, is an addendum to the invoices that documents the origin, destination and the goods transported inside of the country.
* Article updated on September 22, as of the publication of the first anticipated version of the third resolution of modifications to the Miscellaneous Fiscal Resolution for 2021. You can consult the original document (in Spanish) by clicking here.
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.
According to the Mexican Institute of Transportation (IMT), the implementation of the “carta porte” bill of lading can rise Mexico to an international benchmark, as it shall enable greater monitoring of intermodal transport and a better address to the problem of cargo theft, as reported by the news website T21.
From Europartners Group, 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 December 1st, 2021, as informed in the first anticipated version of the third resolution of modifications to the Miscellaneous Fiscal Resolution for 2021 (in Spanish).
We will keep you informed when the resolution is published in the Mexican Official Gazette of the Federation.
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.