Transportation agents acting as intermediaries with their own transport units between the owners of the goods and the transport companies must issue the Carta Porte supplement as part of a CFDI of Transport.In these cases, the Complemento Carta Porte has to be added to the CFDI of Transport Invoice. The same obligation to issue the Carta Porte addendum applies when the seller ships the goods to a customer using his own means of transportation or when the said seller ships goods for export. shifting them from a warehouse to a retail store without making a sale, as well as shipping goods on consignment. This applies when the owner transports goods between different locations, e.g. Owners of goods who transport their own assets.This mandatory document has impact on several stakeholders within the supply chain depending on who is in charge of the respective way of transportation. The purpose of enforcing the use of the Complemento Carta Porte, is to ensure the traceability of products transported within the Mexican territory by providing indispensable information on the origin, location, exact destination, and transportation routes.
The CCP is a supplement to incorporate the CFDI, the information related to goods, locations of origin, intermediate points and destination, as well as the means of transport. The terms of this paragraph do not relieve the carrier of the obligation to accompany the goods they transport with the documentation that proves their legal possession, depending on whether they are goods of foreign or national origin. Taxpayers engaged in the forwarding business serving customers by road, rail, air, ocean or river are obliged to issue the Income CFDI to which they must add the Complemento Carta Porte, and which has to comply with the requirements established in Article 29-A of the Código Fiscal de la Federación (CFF – Federation Fiscal Code). In the event of the transport of goods is carried out through assignment of a transportation agent the latter is also obliged to issue the Transport CFDI with the Complemento Carta Porte. Shippers running their own fleet for transport have to issue a Transport Digital Tax Receipt by Internet (CFDI) to which they must add the Carrier Complemento Carta Porte to be used for the transport of goods by land, sea, air or river. There are 5 types of invoices but only 2 will be affected by this change: Traslado e Ingreso (Transport and Income). To verify the authenticity of this document, an enhancement has to be made to outgoing invoices. They origin and destination, distance travel, departure date and time of the transport, ID and name of the addressee, total weight of the goods, product description, shipper tax ID, and many more. The correspondent document Complemento Carta Porte (CCP) validates the information of the goods transported. The Mexican Tax Authority, Servicio de Administración Tributaria (SAT), has issued a new regulation obliging carriers to issue a document to verify the legal possession of the goods they transport.
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