Mexico invoicing requirements and obligations (CARTA PORTE)
On May 1, 2021, the Tax Administration Service (SAT by its Spanish acronym), published on its website the electronic document called” Bill of Lading Complement” (Complemento carta porte).
This new requirement was planned to go into effect January 1, 2022, but the date was changed to March 31, 2022. Subsequently after several consultation sessions with the business community, transportation chambers, and active lobbying on behalf of the business community by U.S. Embassy officers, on March 9, 2022, the Mexican government published, a new date effective date of September 30, 2022, on the Tax Administration Service’s website. This new period is intended as a transition period during which the Government of Mexico will not apply any fines or penalties for mistakes or incorrect information.
Detailed information (Spanish)
https://www.gob.mx/sat/prensa/el-sat-extiende-periodo-de-transicion-para-emitir-sin-sanciones-el-complemento-carta-porte-al-30-de-septiembre-de-2022-013-2022?idiom=es
The new rules under Complemento Carta Porte will affect U.S. companies exporting via door-to-door services, Mexican owners of goods, transportation companies & freight forwarders. This requirement will be applied to all importation and exportation of goods in transit within Mexican territory.
The Mexican government intends through this requirement to have information in advance of all goods in transit by any means of transport (air, sea, train road, and others) throughout the Mexican territory. The main purpose is to combat contraband and impose taxes from the informal economy through transportation services.
In order to comply with this new requirement the following information is required by Complemento Carta Porte Other information may also be requested.
- Goods that will be moved throughout the Mexican territory.
- Shipper/receiver information.
- Specific information about the shipper and receiver locations.
- Information about the means of transportation.
- Information about the driver in case of road transportation.
We strongly recommend U.S. exporters maintain close contact with their Mexican clients and partners to be aware of the legal, tax, and customs implications of this update. There is still lack of clarify on requirements for compliance or published guidance by the Mexican authorities may be hard to interpret. However, failure to comply with issuing the new CFDI/Complemento Carta Porte with the bill of lading information will trigger fines and may result in shutdowns of the Mexican companies involved for three to fifteen business days.
Be aware that this information is based on public information issued by the Mexican Tax Authority, and it may be subject to change at any moment. The U.S. Commercial Service in Mexico can assist U.S. exporters in resolving customs-related issues.
For further questions on this issue or if you encounter any problems with Mexican Customs, please Ask Manny at Manuel.Velazquez@trade.gov.