Mexico is about to implement developments that affect the transport sector.
As published on the SAT portal (Tax Administration Service) on 1 May 2021, the Carta Porte document will enter into force on 30 November and its issuance will be mandatory as of 1 January 2022. The Carta Porte is a tax receipt for the merchandise being transported, incorporated into the Digital Tax Receipt over the internet (CFDI). The Carta Porte replaces the standard transfer invoice and logistics letter.
The CFDI serves to prove the possession and ownership of goods, providing information on the origin and destinations of goods moved through the different means of transport. Taxpayers who provide services for the transfer of goods (by various means of transport) may issue a CFDI of the Income type incorporating the Carta Porte supplement, protecting and declaring legal possession of the goods.
Who should issue the document?
The CFDI of income with Carta Tote must be issued prior to transfer of goods or merchandise by any means of transport (whether land, rail, sea, air or river) and must be provided by the transport service provider.
The CFDI of transfer with Carta Porte must be issued when the owner of goods or merchandise moves them to the required destination with their own vehicles, and the owner of the goods is obliged to issue the document.
Tax implications
It should be kept in mind that, as of 1 January 2022, the transport services of goods or merchandise with only CFDI of income (without a Carta Porte) may not be deducted.
In case of not issuing, delivering, or making the CFDI with Complement Carta Porte available to customers when obliged to do so, or if the issued document does not comply with the necessary tax requirements, the following penalties will be applied:
- Fines ranging from US$17,020 to US$93,330 for any taxpayer who is obligated to provide a Carta Porte and does not do so. For repeat offences, the tax authorities may close the taxpayer’s establishment for a period of three to fifteen days.
- Fines ranging from US$1,490 to US$2,960 for taxpayers who are taxed under Title IV, Chapter II, Section II of the Income Tax Law. For repeat offences, the tax authorities may close the taxpayer’s establishment for a period of three to fifteen days.
Due to the implications of non-compliance, it is important that companies that move goods or merchandise (either by their own means or through a carrier) consider everything necessary to comply with this new tax obligation in a timely manner.
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All information contained in this publication is up to date on 2021. This content has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this content, and, to the extent permitted by law, AUXADI does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.