Carta Porte Mexico: Goods Transport Compliance Guide

Carta Porte is Mexico’s regulated framework for documenting the transport of goods within the country and, in some cases, as part of cross-border operations. Integrated into the CFDI model, it requires businesses to include specific transport and shipment data when goods are moved by road, rail, air, or water. For companies involved in logistics, distribution, or freight activity, Carta Porte plays a central role in transport compliance and operational control.

How transport compliance works under Mexico’s Carta Porte rules

key implementation dates

Carta Porte has evolved from a broad transport control measure into a more defined compliance framework within Mexico’s CFDI system. These milestones show how the obligation became mandatory and how the current version was introduced.

01/01/2022

From 1 January 2022, Carta Porte became mandatory in Mexico for taxpayers transporting goods or merchandise within national territory, including cases where companies use their own means of transport. This marked the start of the compulsory transport documentation model under SAT rules.

01/01/2024

From 1 January 2024, the SAT confirmed that the invoice with Carta Porte became mandatory in foreign trade operations where this requirement applies. This reinforced the link between transport compliance and cross-border transaction controls in Mexico.

17/07/2024

Since 17 July 2024, the only valid version is CFDI 4.0 with Carta Porte 3.1. This is the current framework businesses must follow when transport activities fall within the scope of the obligation.

Carta Porte Mexico Overview

Implementation

Carta Porte 3.1 is the current version in Mexico. Since 17 July 2024, it must be issued under CFDI 4.0 when transport activities fall within the scope of the obligation

Tax Authority

SAT (Servicio de Administración Tributaria)

Format

Structured XML data incorporated into the CFDI for transport and shipment documentation under the official Carta Porte guidance

Digital Signature

Not a separate signature process. Carta Porte is issued as part of the CFDI, following the standard validation and stamping model

Archiving

Supporting transport records and related tax documentation should generally be retained for five years in Mexico under the general tax record-keeping rules

Other Mexican regulations

CFDI 4.0, DIOT Mexico, Contabilidad Electrónica, Payment Complement, Foreign Trade Complement

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Frequently asked questions

What is Carta Porte in Mexico?

Carta Porte is Mexico’s regulated transport complement used within the CFDI framework to document the movement of goods. It is used to include specific shipment and transport data when goods are moved in the cases covered by SAT rules. For companies involved in logistics, distribution, or freight activity, Carta Porte is a key requirement linked to the legal transport of goods in Mexican territory.

Is Carta Porte mandatory in Mexico?

Yes. Carta Porte is mandatory in Mexico when the transport of goods falls within the scope defined by the SAT. The SAT states that its use is compulsory for taxpayers transporting goods or merchandise in national territory, and its FAQ also explains that the requirement applies both to transport service providers receiving payment and, in certain cases, to owners transporting their own goods.

What version of Carta Porte is currently valid in Mexico?

The current valid version is Carta Porte 3.1 issued with CFDI 4.0. The SAT states that version 3.1 must be used from 17 July 2024, and that from that date only CFDI 4.0 with Carta Porte 3.1 is valid when the obligation applies.

Does Carta Porte apply to all types of transport in Mexico?

Yes, Carta Porte can apply across different transport modes, including road, rail, air, and maritime transport. The SAT publishes separate filling instructions for different transport methods, which shows that the compliance model is designed to cover multiple logistics scenarios depending on how the goods are moved.

Is Carta Porte the same as a standard CFDI in Mexico?

No. Carta Porte is not a separate tax document, but it is also not the same as a standard CFDI on its own. It is a complement incorporated into the CFDI when transport-related information must be reported under SAT rules. The SAT FAQ also distinguishes between CFDI de ingreso and CFDI de traslado with Carta Porte, depending on whether the transport service is provided for payment or goods are moved with the company’s own means.

Can Carta Porte in Mexico be managed through SAP or another ERP?

Yes. Carta Porte in Mexico can be supported through SAP or another ERP system. The main requirement is to ensure that shipment data, transport details, and document logic are structured correctly so the complement can be incorporated into the CFDI in line with SAT rules. For many businesses, ERP support is essential to reduce manual preparation, improve transport data accuracy, and keep compliance aligned with wider logistics and finance processes.

Our approach to SAP integration and Carta Porte compliance in Mexico

Carta Porte in Mexico requires businesses to include specific transport and shipment information within the CFDI framework when goods are moved under the scope of the obligation. This means compliance depends on the accuracy and consistency of logistics data, transport details, and document preparation across the wider process. As a result, the requirement affects not only transport documentation, but also how SAP systems support shipment data quality, operational traceability, and alignment with SAT rules.

At Code10, we start by assessing the most suitable path for each SAP landscape. Where SAP standard is the right fit, we implement it through SAP Document and Reporting Compliance (SAP DRC), supported by our experience in SAP-based compliance projects. For companies looking for an alternative approach, our eCompliance Hub offers a flexible model to manage local requirements without the need for an SAP DRC licence. By combining regulatory knowledge, integration design, and delivery support, we help businesses adapt their SAP landscape to the Mexican framework in a clear and maintainable way.

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