A very important requirement that you will need to send the goods from your online store is the Portfolio Complement and here we tell you everything you need to know to complete this procedure.
For the logistics management of your ecommerce, it is very likely that you contract the shipment of goods with intermediaries, whether they are traditional parcel services, a logistics company or a cargo company in any modality (air, rail, etc.).
Due to the fact that the intermediary company is in charge of the paperwork for road transit before the SCT (Secretariat of Communications and Transportation), knowing the mobilization requirements may not seem a priority to you. But beware! Since in terms of taxes, you must have total certainty of the process.
To help you learn about the guidelines of the (Tax Administration Service) regarding the transfer of items and how this is related to the issuance of invoices, we will explain in this article What is it about and what is the Porte Letter Complement for?.
What is the Carta Porte?
First of all we must clarify that, when talking about the Porte Letter, we may be mentioning the document before the SCT or the SAT; namely, it’s two different things:
consignment note
It is a proof that protects the property and legal possession of merchandise during its transfer; it is presented before the SCT, it has international validity and its issuance is obligatory for transport companies.
Bill of Lading Complement
Document of fiscal value that guarantees the payment for the mobilization of the merchandise; It is an invoice complement to validate before the SAT by the taxpayer involved and it is national in scope thanks to its fiscal purposes.
The latter, which is generated for tax collection purposes, is a new requirement that is not yet mandatory but is already beginning to operate.
It is called “Complement” because is an addition to the CFDI (Digital Tax Receipt by Internet, which is the official name of electronic invoices).
What is an invoice plugin?
The Electronic invoice complement it is an additional file in XML format that is added to a CFDI already issued with the aim of adding some type of relevant information. Plugins typically detail subsequent payment movements or provide specific data.
There are several types of supplements that accompany CFDIs, for example: INE Supplement, Foreign Trade Supplement, Authorized Donees Supplement, Educational Supplement (IEDU), among others.
đź’ˇTip: I recommend you read our article, where we detail the process so you can register with the Treasury.
What information does the Consignment Note Complement add?
The information included in the CFDI details precisely:
- What goods or merchandise are moved.
- What are the origin and destination locations(s).
- Transport route: land (federal highway), rail, air, sea or river.
- What is the means used (example: airplane).
- Specific indication on the transfer of hydrocarbons or petroleum products.
Who should issue the Carta Porte Complement?
The SAT Porte Letter Complement applies to natural and legal persons that require the transfer of goods in national territory.
As we already mentioned, it may be that you are not directly in charge of sending your customers the products they bought in your ecommerce – that is, with your own fleet of vehicles – but since you are the person behind the payments for the transfer for the SAT , yes you enter the definition.
It is just to clarify the latter that we must distinguish between the types of invoices to which the Porte Letter Complement is added.
Types of CFDI with Bill of Lading Complement
Companies and individuals that need to move their merchandise must issue any of the two possible invoices, depending on the case:
Transfer CFDI
When the merchandise is moved by your own means (with your vehicles) or through intermediaries called “transport agents”.
Income CFDI
It is an invoice issued by the provider you contracted to provide the transportation service, understanding Income CFDI as the one generated by the payment received when providing a service or selling a product.
Kinds of Portfolio Complements
You already know which are the two types of CFDI to which the Fiscal Porte Letter is added. The classes of this plugin have to do with the mode of transport used. So, we have the Consignment Note Complement for:
- Air transportation.
- Federal motor transport by own means.
- maritime transport.
- Federal motor transport for transport companies.
- Rail transport.
Remember that in all these cases only the national transfer is taken into consideration. For trade abroad —both import and export— other types of tax procedures apply.
However, it is applicable while the goods transit through national territory prior to being exported or after their arrival in the country, that is, to arrive from the airport or port terminal to the indicated destination city.
Entry into force of the Carta Porte Complement
From June 1, 2021, the issuance of the CFDI Carta Porte Complement beganalthough only optionally, so that users could familiarize themselves for a few months.
The SAT had announced that it would formally start on September 30, 2021, but after an extension requested by the transport sector, it was set mandatory from September 30, 2022. For foreign trade operations, the invoice with the Carta Porte complement will be payable from October 01, 2022.
And although last August 22, where he specified that “the term for the non-application of fines and sanctions is extended to December 31, 2022 in the event that it is not issued in compliance with all applicable requirements”, It is important that the information that is part of your consignment note is 100% true and adheres to what is established by the Tax Administration Service.
You will ask yourself then, how were users protected before this? Until now, it was only necessary to issue an Income CFDI or a Transfer CFDI, both without the complement.
And it is precisely because of the need to specify more details of the transportation that it was decided to create this invoice complement, especially for transparency purposes and so that the authorities can combat any irregular transit of goods.
When is the Bill of Lading Complement generated?
The generation of the complement must be prior to the transfer of goods, although always as a complement to the invoice. In other words, its issuance is subsequent to the generation of the invoice in order to guarantee its mobilization.
This will help you…
Article
How to make a consignment note
Basically, There are two ways to issue an invoice with the Carta Porte Complement, whether it is CFDI of Transfer or Income. One of them is to carry out the procedure online, for which you must have your e.Signature and password.
The other way is using a , with which you can get packages with CFDI plugins that you require and other functionalities such as mass invoicing, invoice addendums or payroll administration.
The advantage of this type of platform is that they offer you, in addition to billing and accounting plans according to your needs, a significant saving of time and the ease of invoicing in a few steps because they keep tax data and have templates that are very easy to use.
In the case of the Bill of Lading for invoice, you will only require the corresponding data; for example, indicate that it is a ‘Provider of transportation services’ (intermediary). Here you will find fields such as:
- Type of transport performs the service (such as Federal Autotransport)
- Departure and arrival locations
- Quantity and type of goods
- Departure and arrival dates
- vehicle plates
- Operator data
The platform will indicate the procedure, which is actually very agile. In the end, it is only enough to send it electronically, and very importantly!: keep an accounting order so that you can get out of any surprise inspection of the SAT without the slightest hurry.
And now that we mention the SAT, don’t forget to prepare everything for the . It is a procedure that is carried out on the SAT portal to keep your tax affairs in order.
conclusion
The saying goes that it is easier to escape from destiny than from the Treasury. Therefore, when handling the administrative matters of your ecommerce, it is essential that you are up to date on your .
Although perhaps your thing is to sell super original products at the best market price, experience has taught you that managing an ecommerce: marketing, logistics, financial, and of course, tax knowledge.
The responsibility of sending your customers the purchased products does not end in their satisfaction, but rather it is the starting point to assert before the SAT that you have all your documentation in order.
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