What is the SAT consignment note, who should do it and how?
It is a digital tax document, which is issued for the provision of motor transport services and which accompanies the Proof of Income (CDI) in order to prove the legal stay and/or possession of the goods or merchandise during their transfer through the national territory. , as well as identify their origin and destination.
The Carta Porte has the objective of strengthening formal commerce, combating informality and smuggling of Goods that are moved daily by different means of communication such as land, sea, air and rail.
It is aimed at people who provide a freight transport service and in which they use federal or state communication channels, in addition to the fact that they must have the corresponding permit granted by the Ministry of Communications and Transportation SCT.
What is it for?
Its objective is to express the obtaining of income, to which the Carta Porte complement is incorporated.
Likewise, in the CFDI the transfer must be broken down and in the event that the receiver is a legal entity, VAT withholding must be made.
