On 9 March 2022, Mexico’s Service Tax Administration (SAT) extended until 30 September 2022 the requirement to issue a supplemental bill of lading (“carta porte”) with electronic tax invoices (CFDIs).
A “carta porte” is an electronic document that supplements the CFDI and is issued when transferring goods into Mexico by land, sea, rail, or air. A “carta porte” must be provided by carriers that transfer goods for third parties, logistics intermediaries, or brokers, as well as companies that transfer goods by their own means.
The supplemental “carta porte” is intended to inform the SAT of various transfer points/entities in the transfer of goods: origin, intermediate points, destination, owner, lessees, and operators. It is expected to help the SAT conduct inspections based on risk models, detect risks, and obtain statistical information, while revenue CFDIs allow the SAT to identify the amount of value added tax (IVA) that must be withheld for the provision of haulage services.
Source Deloitte
