- Mexico’s Carta Porte supplement was introduced in May 2021 to ensure traceability of products moved within the country.
- The supplement became mandatory on 1 January 2022, and there have been many changes and additions to its requirements.
- Taxpayers, intermediaries, or transport agents dedicated to the transport service of general and specialized cargo must incorporate the Carta Porte supplement.
- Owners of goods transporting their own assets via their own transport methods in national territory can provide proof of transport through the printed or digital representation of the CFDI of Transfer issued by themselves, to which they must incorporate the Carta Porte supplement.
- The exceptions to the Carta Porte obligation are applicable to taxpayers who provide land transport services of general and specialized cargo when the transport does not imply transit through any stretch of federal jurisdiction.
- Additionally, there is an exception for the provision of parcel or courier services and consolidated transport of goods, following the corresponding rules.
- Other recent updates include an update to instructions for filling the CFDI to which the Carta Porte supplement is incorporated, the validity of only issuing CFDI version 4.0 with version 2.0 of the Carta Porte supplement, and an extension of the deadline to comply with the requirements contained in the “Instructions for filling the CFDI to which the Carta Porte supplement is incorporated.”
Source Sovos
