Mexico: Updated version of CFDI’s e-waybill supplement

The Mexican tax authorities (SAT) on June 17, 2024, released a new version of the CFDI's e-waybill supplement (Complemento de Carta Porte).

This updated version 3.1 is the biggest update to the Carta Porte since its release and replaces the previous version 3.0 with the following key changes:

• The Customs Regime attribute is now a node in the Customs Regime, allowing for up to 10 types of Customs Regimes related to transported products, regardless of the transportation method.
• The "FraccionArancelaria" field is now optional and will not undergo validation by the SAT.
• A new sub-node, "RemolquesCCP" (Trailers), has been added under the "Contenedor" (Container) node. This new node includes two fields to identify the trailer type and plate (SubTipoRemCCP and PlacaCCP).
• The updated version also introduces seven new keys for the catalog c_NumAutorizacionNaviero and 64 new codes for the "c_MaterialPeligroso" (Dangerous materials) catalog.
• The printed e-waybill now includes information about the Customs regime of the transported goods (Regimenes Aduaneros) and the node detailing the trailers used for product transportation (RemolqueCCP).
• The specifications of the QR code to be included in the e-waybill has also been modified.

To facilitate the implementation of these changes the SAT also released new versions of the guidelines for the e-waybill for waterways, air, ground, and rail transportation, along with a new catalog, matrix of errors, XML schema, the standard technical documentation, and a PDF document with answers to the most frequently asked questions. 

The mandatory implementation of this new version 3.1 begins on July 17, 2024. Until then, taxpayers may use either version 3.0 or 3.1.

For further information, please contact a KPMG tax professional.

Kathya Capote Peimbert | kcapotepeimbert@kpmg.com

Antonio Zuazua | azuazua@kpmg.com.mx

Ramon Frias | ramonfrias@kpmg.com