CFDI Income Invoice with Carta Porte 3.1 Everything You Need to Know

The Carta Porte Complement is an electronic document that is added to a CFDI (Digital Tax Receipt over the Internet) to validate the legal possession and transportation of goods within Mexico. Its implementation strengthens tax control over freight transportation, ensuring legal compliance and traceability.

Evolution of the Carta Porte Complement

Over the years, the Carta Porte Complement has undergone multiple updates:

• May 1, 2021: Version 1.0 published on the SAT website.

• June 1, 2021: Version 1.0 becomes valid (optional use).

• October 26, 2021: Version 2.0 and its filling instructions are published.

• December 1, 2021: Version 2.0 enters into effect.

• January 1, 2022: Version 2.0 becomes mandatory.

• September 2023: Version 3.0 is released.

• November 25, 2023: Version 3.0 becomes effective, with coexistence with 2.0 until March 31, 2024.

• April 1, 2024: Version 3.0 becomes the only valid version.

• June 17, 2024: Version 3.1 is released.

• July 17, 2024: Version 3.1 becomes mandatory, with no transition period.

Who Must Issue the CFDI Income Invoice with Carta Porte?

Transportation service providers that move goods by land, sea, air, or rail within Mexico must issue the CFDI Income Invoice with Carta Porte Complement. This document validates the provision of the service and proves legal possession of the goods during transportation.

When Should the CFDI Income with Carta Porte Not Be Used?

There are two common exceptions:

• No payment involved: When the owner of the goods moves them using their own resources, without hiring a carrier. In this case, a CFDI Transfer with Carta Porte Complement must be issued instead.

• Dedicated transportation services: When the carrier provides exclusive service to a client using specific vehicles. In this case, the carrier issues a CFDI Income without Carta Porte, and the client issues a CFDI Transfer with Carta Porte for each shipment.

Key Changes in Carta Porte Complement Version 3.1

Version 3.1 of the Carta Porte Complement introduces several important updates:

• “RégimenAduanero” field removed: Eliminated to simplify the process.

• New section “RegímenesAduaneros” added: Includes a new node and additional validation.

• “Fracción Arancelaria” field is now optional: Its previous validation is removed.

• Field descriptions updated: Including “CveMaterialPeligroso”, “FolioImpoVUCEM”, and “PesoBrutoVehicular” for better clarity.

• New node “Remolques CCP”: Added under the “Contenedor” node, with fields like “SubTipoRemCCP” and “PlacaCCP” to detail trailer information.

These changes aim to improve usability and ensure full compliance with tax regulations.

Required Information for Issuing CFDI Income with Carta Porte

To issue this CFDI correctly, you must include:

• Carrier details: Name, RFC, and tax address.

• Recipient details: Name, RFC, and address.

• Goods information: Description, quantity, weight, value, and hazardous material data (if applicable).

• Transport details: Depending on the transport method and specific conditions.

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