| Update: | Compliance Alert - New version of Carta Porte complement becomes mandatory from 1 January 2022 |
| Date: | 2021-12-14 |
In Mexico, it is required to include a complement Carta Porte in the CFDI electronic tax documents related to transported goods.
The Mexican Tax Authority has recently published new timelines for the taxpayers to upgrade to version 2.0 of Carta Porte.
By the latest 1 January 2022, the new complement Carta Porte 2.0 will have to be included in all invoices issued in Mexico and related to transported goods. During December 2021, including the new complement in the invoices is optional.
If an invoice is issued without the Carta Porte version 2.0 after December 2021, suppliers might get fines from the Tax Authority, ranging between MXN 760 and MXN 14 710,00 (ca. EUR 32-622). Furthermore, the buyers will not be able to deduct any input VAT from invoices not containing this complement.
The technical specifications for the Carta Porte complement version 2.0 are available in Spanish here.