Starting from January 2022, the new version 3.1 of the Bill of Lading (Carta Porte) will become mandatory for all taxpayers who currently issue version 3.0 of the complement. This requirement will be enforced by the tax authority (SAT) from July 17, 2024. The purpose of the Carta Porte is to provide detailed information about the transportation of goods within Mexican territory, including the origin, intermediate points, destination, and method of transportation. All parties involved in the transportation of goods will be responsible for accurately reporting this information. The owners of merchandise in Mexico are required to authorize the transportation of goods through land, sea, air, or river using the printed representation of the transfer CFDI, which must be incorporated into the Carta Porte. Additionally, taxpayers dedicated to the transportation of goods must generate the income CFDI in accordance with the requirements of the Federal tax code and include it in the Carta Porte. This complement will be published on the SAT portal and will authorize the transportation of relevant merchandise.
Source Edicom
