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Supplement to the Letter of Porte in Mexico 2021

Carta Porte

On May 1, 2021, the Mexican tax administration (SAT) released one of the most important updates to the country's electronic invoicing system since 2017.

The update was on the new Porte Document Supplement (known locally as Porte Letter Supplement) that must be added as an annex to the electronic transfer invoice (CFDI) (Transfer CFDI) or the Income CFDI that are issued for the hauling services.

This supplement is based on the provisions of articles 29 and 29-A of the Mexican Tax Code, and on rule of the Miscellaneous Tax Resolution.  The articles of the tax code grant the tax administration the power to define the documents that will be used to support the legal transport of goods within that country through specific rules. The previously mentioned rule describes the specific requirements of the Carrier Bill Supplement.

Why has Mexico introduced the Transport Card supplement?

 The purpose of enforcing the use of the Transport Card supplement, either as an annex to the CFDI for Transfers or the CFDI for Income, is to ensure the traceability of products being transported within Mexican territory by requiring the provision of additional information on the origin, location, precise destination and transportation routes of the products moved by road, rail, water or air in Mexico.

 As of the entry into force of this change, carriers of goods by road, rail, water or air must carry in the vehicle a copy of the Letter of Carrier Supplement that certifies legal compliance with this mandate.

When will the supplement be mandatory and when must it be issued?

 The new Transport Card supplement came into force on June 1, 2021, but its use will be mandatory from December 1, 2021 onwards as a result of the moratorium period  granted by the authority.

The product carrier must carry a copy of the digital Transfer CFDI or the Income CFDI, duly validated before the SAT through the corresponding certification service provider (PAC).  The tax and transport authorities will carry out random checks on roads, airports, waterways, train stations and other means of transport, to ensure compliance with this mandate.

Documents that accompany the supplement of the Letter of Carriage

 Although the supplement to the Letter of Carriage provides clear information on the transport of the goods thst are moved, this document alone does not prove the legal status of the transported goods.  This status must be proven by whoever is providing the transport, with the corresponding documents that demonstrate the origin of those transported products, such as import documents, CFDI of Payments, records and licenses, etc.

Sanctions and penalties

 - Confiscation of transported goods: The Directorate of Roads and Transportation conducts random checks of goods that are transported through public roads in Mexico.  In the event that the vehicles that transport goods do not have the adequate documentation to prove the legality of the transport and the origin of the same, the authority will proceed to confiscate the cargo until haulier comply with these requirements.

 - Fines: Both the transport company and the owner of the merchandise will be subject to fines by the SAT.  In this case, the sanctions will be applied in proportion to the seriousness of the offense.  Most of the infractions are contained in articles 84 and 85 of the Federal Tax Code and in Annex 5 of the Miscellaneous Tax Resolution.  In addition to this, the transport authority may suspend or cancel the driving licenses of the transport company.

 - Non-deductible VAT: When the Income CFDI does not have the corresponding Letter of Carrier complement, the VAT charged by the transport company will not be deductible for the owner of the transported merchandise.


For any questions, do not hesitate to contact us so we can be ready on December 1, 2021.

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