Shipping Letter and Transfer CFDI
The Porte Letter is a document that was used to document the transport of goods and their contents. Article 29B of the Fiscal Code of the Federation (CFF) in force until December 31, 2011, defined the characteristics that these documents should have. This document should include, who sends the goods, to whom they are consigned, the quantity and description of the goods, as well as their value and, where appropriate, the transferred taxes and customs information.
In the CFF reform published in the Official Gazette of the Federation (DOF) on December 12, now Article 29D defines the documentation that must be accompanied in the transport of goods:
- If it is imported with your request
- If it is of national origin, with a CFDI
This CFDI can be an income type CFDI, equivalent to what we call electronic invoice, or transfer type.
In Annex 20 to the RMF for 2012 published on December 30, it is defined, both for CFD 2.2 “by own means”, and for CFDI 3.2, that the type of Proof ”can be of income (equivalent to an invoice), discharge (credit note) or transfer (bill of lading).
In summary, what we knew last December as the Letter of Porte, as of January this year has been replaced by the transfer CFDI. If you have printed Letter Porte formats, these may continue to be used until they expire, two years after printing (RMF 2012 Tenth Ninth Transitory)
It is important to contact the Authorized Certification Provider to make the necessary modifications to the systems so that this tax receipt form can be issued online.