According to the SAT announcements, on January 1, 2022, the obligation to have a CFDI with a consignment note complement for the transport of merchandise begins, but there are exceptions.

What the authority itself has published in the so-called Third anticipated version of the Third Resolution of Modifications of the Miscellaneous Fiscal Resolution for 2021 details what type of CFDI applies and if it requires a consignment note supplement.

2.7.1.9 Taxpayers dedicated to the general and specialized cargo transportation service must issue an income-type CFDI to which they must incorporate the Carta Porte complement. To accredit merchandise of foreign origin, the number of the import petition must be registered.

2.7.1.51. The owners, holders of merchandise may accredit the transport, when they move with their own means in national territory through the transfer-type CFDI issued by themselves, incorporating 2.7.1.52. Taxpayers who provide the land motor transport service without the transfer implying transit through any federal section, may prove the transport through income-type CFDI without Carta Porte complement.

The owners, who transport merchandise without the transfer implying transit through the federal section, may prove said transport through CFDI of the transfer type, without Carta Porte complement. Carta Porte add-on

Intermediaries or transport agents, who provide logistics services, must issue a CFDI of the transfer type that incorporates the Carta Porte complement.

To accredit merchandise of foreign origin in said receipt, they must record the number of the import petition.

2.7.1.52. Taxpayers who provide the land motor transport service without the transfer implying transit through any federal section, may accredit the transport through CFDI of income type without Carta Porte complement.

The owners, who transport merchandise without the transfer implying transit through the federal section, may prove said transport through CFDI of the transfer type without Carta Porte complement.

All those who transport must carry a stamped CFDI. But if you do not travel on the federal highway, it is simple CFDI. If transiting through federal space, the stamped CFDI requires a complement.

There are two types of CFDI in these cases (Entry and Transfer) If you are a carrier (offers the service) you are entitled to Income if you own the merchandise, the CFDI is Transfer type.