Transport CFDI with Carta Porte 3.1 Complement in Road Transport

The Transport CFDI is a digital tax receipt used to document the movement of goods when there is no sale involved. Its main purpose is to prove legal possession of the goods during transit and avoid issues with the tax authority.

When goods are transported on federal highways, the Carta Porte Complement must be included. This adds key details such as the route, transportation method, and cargo information.

Who must issue a Transport CFDI with Carta Porte Complement?

This CFDI must be issued by:

• Companies or individuals transporting their own goods using their own vehicles.

• Businesses moving merchandise between branches or warehouses without a sale.

• Owners of goods who hire a carrier just to move the goods, without a purchase or sale.

When is it required?

You must issue a Transport-type CFDI with Carta Porte Complement if you own the goods and transport them within the country without receiving any income for it.

Common scenarios:

• Transfer between branches: goods are moved from one warehouse to another without a sale.

• Self-transportation: the owner moves the goods in their own vehicle.

• Transportation with third-party carrier (no sale): a carrier is hired, but there is no transaction involved.

• International transfers: goods cross the border without a sale.

Note: If you are moving goods locally using a C2-type truck and the distance does not exceed 30 km, including intermediate stops, you do not need to issue a CFDI with Carta Porte Complement.

Carta Porte Catalogs vs Standard CFDI Catalogs

The Carta Porte Complement uses specific SAT catalogs, which differ from those used in regular CFDIs, to correctly classify:

• The goods being transported, based on type and packaging.

• The mode of transport, including vehicle specifications.

• Routes and locations, specifying origin and destination.

Using the correct codes is essential to avoid errors when issuing the CFDI.

Difference between Transport CFDI and Income CFDI

Although both types require the Carta Porte Complement, they serve different purposes.

Transport CFDI:

• Issued by: the owner of the goods.

• Purpose: to support the transfer of goods without a sale.

• Taxpayer type: company or individual moving their own goods.

• CFDI type: T (Transport).

• Carta Porte Complement: required.

• Tax effect: no income or taxes generated.

Income CFDI:

• Issued by: the carrier.

• Purpose: to invoice the freight service.

• Taxpayer type: freight transport company.

• CFDI type: I (Income).

• Carta Porte Complement: required.

• Tax effect: generates VAT and may include tax withholdings.

International transfers in road freight

When goods cross national borders, a Transport CFDI with Carta Porte Complement is still required, with some additional considerations:

• Include customs crossing information, such as the import/export customs declaration.

• Specify international routes and foreign carrier details, if applicable.

• Additional documentation may be required in the destination country.

Always check foreign trade regulations to avoid issues when crossing borders.

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