The Carta Porte complement aims to strengthen formal commerce, combat smuggling and unfair competition, by verifying operations and accrediting the legal stay or possession of goods.
“This tax document covers the transfer of goods or merchandise in the national territory, since it contains all the information related to transportation, locations of origin, intermediate points and destinations. It also identifies the means by which they move, whether by air, maritime, rail or road transport,” said the tax office.
The agency added that it recognizes taxpayers who have complied with this mandatory requirement and endorses its commitment to facilitate the incorporation of the complement in the new Factura SAT Móvil application in order to expedite the process.
In order to support the sector in complying with its obligations, the SAT extended the term to December 31, 2023, so that on January 1, 2024, the application of fines and sanctions begins to those who do not issue the Digital Tax Receipt for Internet with Carta Porte complement or do it incorrectly.