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Consignment note complement (Land Transport)

The consignment note complement is the electronic format of the consignment note established by the Secretariat of Infrastructure, Communications and Transport (SCT) to carry out the transfer of goods and/or merchandise in national territory for freight transport; It also acts as an air, sea or rail cargo manifest, bill of lading, among others. Said format is understood as a set of data or information on the goods and/or merchandise, locations (origin and destination), as well as the vehicle or the different means of transport, which are incorporated into an electronic invoice of the transfer or income with Carta Porte complement.

Invoice type income with bill of lading complement:

It is an electronic invoice whose objective is to express the obtaining of the income that is received for the provision of transport services and to which the information of the Carta Porte complement can be incorporated. In this type of receipt, the transfer of taxes must be broken down.

Invoice of type Transfer with bill of lading complement:

It is an electronic invoice issued by the owner of the goods and/or merchandise when they make the transfer with their own vehicles, to which the information of the Carta Porte complement must be added to prove the transport in national territory.

Obligated to issue an invoice with a consignment note complement:

1. The companies or persons that provide transport services for goods and/or merchandise using their vehicles must issue an electronic invoice of the income type with a Carte Porte complement.

2. If you are the owner of the vehicles and the goods and/or merchandise that are transported in them, you must issue an electronic transfer-type invoice with a Porte Letter complement.

3.The intermediary or transport agent, who provides logistics services for the transfer of goods and/or merchandise, or has a mandate to act on behalf of the client, must issue a transfer-type electronic invoice with a Carta Porte complement when the transfer do it by your own means. In the event that they do not do so with their own vehicles and contract the service with a third party, the latter will be obliged to issue the electronic invoice of the income type with the Carta Porte complement.

You will not be bound according to the specifications of rule

• Use light cargo vehicles with characteristics less than a C2 truck in accordance with NOM-012-SCT-2-2017 or the one that replaces it.

• Do not exceed the weights and dimensions of said vehicle.

• They do not travel through sections of federal jurisdiction or, where appropriate, the length of the federal section that is intended to be used does not exceed 30 kilometers.

• In the event that light cargo vehicles transport trailers without exceeding the weights and dimensions of the type C2 truck.

Federal Tranche:

A section of federal jurisdiction is considered to be the distance traveled on a highway that is in charge of the federal government, which provides access and communication to the main cities, borders and seaports of the country, in terms of the applicable provisions. Sections of federal jurisdiction are not considered when vehicles circulate within customs, airports, seaports or railway terminals in accordance with the applicable provisions.

Local section:

A section is local when the transfer of goods and/or merchandise is carried out within a locality, community, state or between states of the national territory, provided that it does not involve traveling through any federal highway.

In the following league you can locate the sections that make up the federal network by federal entity:

Deadline to issue them without mistake

On April 29th, the Third Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2022 is published in the Official Gazette of the Federation, which contemplates the reform of the Forty-Seventh Transitory Article, an article that contains said extension and that, to the letter, establishes the following:

The use of the CFDI with the Bill of Lading complement referred to in rules,,,,,,, 2.7 .7.8.,,, and, will be applicable from January 1st, 2022.

For the purposes of the provisions of articles 84, section IV, subsection d) and 103, section XXII of the CFF, it is understood that they comply with the provisions of the tax provisions, those taxpayers who issue the CFDI with a Carta Porte complement until 30th September 2022 and this does not have all the requirements contained in the "Instructions for filling out the CFDI to which the Carta Porte complement is incorporated", published on the SAT Portal.

We inform you that this information provides general information based on the current laws and regulations, and in case of an individual report, be sure to receive advice from an expert before handling it.

Reproduction, partial or full distribution without the approval of Doowoo Accounting S de RL de CV is prohibited.

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