The complementary document is a fundamental tax document that supports the movement of goods and merchandise within the national territory, detailing crucial information about the transportation, points of origin, intermediate stops, destinations and the means of transportation used, whether by air, sea, rail or road.
Version 3.0 of the Carriage Document complement was published in the SAT Portal in September 2023. As of November 25, 2023, its use became mandatory. However, according to the Seventh Transitory Provision of the Tax Miscellaneous Resolution for 2024, a coexistence period with version 2.0 was established until March 31, 2024.
During the year 2023, a transition period was considered for correctly issuing the Carta Porte complement in its version 2.0, without applying fines or penalties. This facility was also granted for version 3.0, from November 25 to December 31, 2023.
It is important to note that as of April 1, 2024, only version 3.0 of the Carnet complement will be valid. In addition, in foreign trade operations, the issuance of the invoice with the Carta Porte complement will be required as of January 1, 2024.
The complementary Waybill represents an essential component in the management of the transport of goods and merchandise at national level, guaranteeing the correct documentation and regulatory compliance in tax matters.
With the entry into force of version 3.0, companies must ensure that they adopt this update to comply with current regulations. The proper implementation of the Carta Porte complement not only strengthens transparency and legality in transportation operations but also contributes to efficiency and security in business logistics.
Derived from the above, the specialized tax team of Vega, Guerrero & Asociados is available to offer the necessary support and guidance in order to comply with these regulations in the tax area. We are committed to providing you with the necessary support to address these changes and ensure your company’s compliance.
