Last July 16, 2023, the Mexican Tax Administration Service (“SAT” per its acronym in Spanish) published on its website the First Anticipated Version of the Sixth Resolution of Modifications to the Miscellaneous Tax Resolution for 2023, which in its Tenth transitory article, informed that it will no longer be as of August 1st, 2023, that penalties will be applied to those taxpayers who fail to comply with the issuance of digital invoices (“CFDI” per its acronym in Spanish) including the Carta Porte complement, but instead, the application of such penalties will be applicable until January 1st, 2024.
It is important to remember that a CFDI with a Carta Porte complement is a digital invoice with the purpose of displaying the income received for the rendering of transportation services, or for transporting merchandise, through which the legal possession of goods or merchandise during their transportation in the national territory is proved to the authorities.
The obligation to issue CFDI including the Carta Porte complement was initially foreseen in the Miscellaneous Tax Resolution for the 2021 fiscal year, published in the Official Gazette of the Federation on December 29, 2020, which provided for a period of thirty (30) non-business days from the publication of the complement in its website, for its use to be mandatory.
However, for the enforcement of the provisions related to the Carta Porte complement, the SAT has granted several extensions (such as the current one) for its application, and more than two (2) years have passed before its use becomes mandatory and can be sanctioned.
Please refer to our informative note to learn who must use and issue the Carta Porte complement, when its issuance is mandatory, and the fines and penalties for not issuing it correctly “Obligations of the Carta Porte Complement and its validation by the Mexican Supreme Justice Court”.
Rafael Tena C. rtena@acsan.mx
Luis Shahid Kanchi G. lkanchi@acsan.mx
