Complemento Carta Porte Mandatory
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. The correspondent document Complemento Carta Porte (CCP) validates the information of the goods transported. 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. To verify the authenticity of this document, an enhancement has to be made to outgoing invoices. There are 5 types of invoices but only 2 will be affected by this change: Traslado e Ingreso (Transport and Income).
Transport Invoice (CFDI de Traslado)
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. 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.
Income Invoice (CFDI de Ingreso)
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). 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.
Why Complemento Carta Porte?
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 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.
Who has to issue the CFDI with CCP?
This mandatory document has impact on several stakeholders within the supply chain depending on who is in charge of the respective way of transportation.
- Owners of goods who transport their own assets. This applies when the owner transports goods between different locations, e.g. shifting them from a warehouse to a retail store without making a sale, as well as shipping goods on consignment. 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. In these cases, the Complemento Carta Porte has to be added to the CFDI of Transport Invoice.
- 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. The same obligation applies to intermediaries providing their services on behalf of the owner of the transported goods.
- Carriers providing services for the transportation of goods by road, rail, ocean, air or within national territory have to issue a CFDI of Income Invoice with the addition of Carta Porte.
SAT has extended deadline for mandatory issuing of the CCP
It has been and still is a long way and a long story. To make it short: It was May 1st 2021 when the SAT established a new requirement for goods transportation – the Complemento Carta Porte, a document to be included in the required CFDI for the transportation of goods. It should have been mandatory by Oct 1st 2021. Shortly before the final date, on September 3rd 2021 the SAT representatives decided to extend the mandatory issuing of the CCP to Jan 1st 2022 to issue it with possible errors for testing. On September 21th, the SAT officialized the extension in the Tercera Resolución de Modificaciones a la Resolución Miscelánea Fiscal (RMF) for 2021.
Finally, on December 24th 2021, the SAT officializes another extension for the issuing of the CCP without any fines and penalties til September 30th 2022, and without sanctions for emitting it with possible errors, modified in the Reglas Generales de Comercio Exterior. At the end of this period, the CCP will also be mandatory for foreign trade, while until now it has been only mandatory for domestic movements. Anyway, it’s done and Scope is serving the requirements on time – with some astonishing results.
CCP automation in Scope
The CCP has around 180 fields that businesses have to fill out in order for it to be completed. In practice, this creates a tremendous amount of workload for administrative employees, reducing margins for everyone concerned or in charge along the supply chain. Consequently, business will have further need of organized and digitalized processes, otherwise they will go down in work. This is when Scope comes in. We have automated the numerous steps to such an extend that users will only have to fill out 20 fields. 160 less manual entries of data speak their own language. In this case in happy Mexican Spanish.
CFDI cancellation in Scope
Due to the high dynamism in transport operations, the CFDI has to be cancelled and reissued with a certain frequency. This can happen due to several reasons such as change in the operation, transport unit, delivery address or any other element of the CCP. With the release of Scope 22.0 early this year, a functionality for CFDI cancellation was added to Scope to serve our Mexican customers in the event that things do not go as smoothly they should.
Data security in Scope
As a matter of fact, sensitive or confidential information may be contained in the CCP. Personal data of the carriers as well as information about each stop and the value of the goods included. In case of security breaches, this information could fall into the wrong hands, and cause a dangerous situation for the carriers. The architecture of Scope, however, avoids such eventualities which has been proven more than once and only recently once more: https://www.riege.com/news/red-alert-not-in-scope/ . With Scope you are not only on the right side of the track, but also on the safe side.