The tax authority through the First Anticipated Version of the 8th Resolution of Modifications to the Miscellaneous Tax Resolution for 2023 among others, modifies the Rule 2.7.1.7 relating to the Requirements of the printed representations of the CFDI, indicating that in the case of the CFDI to which the Carta Porte is incorporated, the structure of said supplement allows the printed representation of the CFDI and the Carta Porte to be displayed separately.
Likewise, Rules 2.7.7.1.1. and 2.7.7.1.2 relating to the CFDI of the income type and the transfer type to which the Carta Porte is incorporated, respectively, are added to establish that they will serve to prove the legal stay and/or possession of the goods and merchandise of foreign origin during their transfer in national territory, providing the number of the customs request or custom document in said receipt in terms of the applicable customs provisions.
The above modifications are only applicable to Version 3.0 of the Carta Porte supplement.
Mandatory Date and Transition Period of the Carta Porte V.3.0.
- The Carta Porte supplement version 3.0, published on September 25, 2023, on the SAT Portal, must be used as of November 25, 2023.
- Taxpayers obliged to issue CFDIs to which the Carta Porte supplement is incorporated, may continue to issue said complement in version 2.0, published on February 24, 2023, on the SAT Portal, until December 31, 2023.
