Carta Porte #23 and CFDI #8 – SAT grace periods extended

December 01, 2022

The Mexican Tax Authority (SAT) has recently communicated the extensions of the “grace periods” for both the Carta Porte and Digital Fiscal Document (CFDI) 4.0 programs. 

  • The Carta Porte grace period has been extended from January 1, 2023 to August 1, 2023.  This marks the new date at which time penalties* related to the incorrect issuance of the complementary Carta Porte would be enforced. 
  • The CFDI 4.0 grace period has been extended from January 1, 2023 to April 1, 2023.   

Both of these provisions were published in the anticipated version of the Tenth Modification to the Miscellaneous Tax Rules of 2022 in the SAT web page on November 25, 2022. The CFDI change can be found in the second paragraph and the Carte Porte in the third paragraph of the Second Article of the Publication here.   

We would like to share our sincere appreciation to all those who have been able to provide the required information for both the Carta Porte and CFDI programs since we last communicated. While the extension granted by the SAT will allow additional time to avoid penalties, we at KCS are still working within the dates we have previously communicated for each program. We have no plans to extend our customer due dates.  

As a reminder, all Carta Porte content, updates, dates, training material, links to resources and communications can be found on the dedicated Carta Porte page in our Rail Resource Center on our website. 

The Carta Porte requirements apply to all shipping companies (cargo airlines, trucks, maritime, railroads, etc.). This applies to cross-border, international, and Mexican domestic shipments. This supersedes any provision to the contrary that may exist in any rule, tariff, rate, or contract previously published or entered by KCSM.  

We recognize there are many large-scale changes occurring in Mexico directly impacting our customers and the way we’ve conducted business through the years. KCS is committed to staying tightly aligned on the changes occurring in Mexico and communicating them to you as we are made aware.  

Should you have any questions on this program, please don’t hesitate to contact our KCSM Customers Solutions Center or your Sales Account Executive who will be happy to answer your questions.  

Thank you for being a loyal Kansas City Southern customer and we look forward to continuing to serve you.

*KCSM will not initiate the transport of goods, nor receive them in interchange from other carriers, without having the necessary information from shippers that would allow KCSM to issue the bill of lading (Carta Porte) and the invoice, prior to the provision of the freight rail transportation service, including any service provided by third parties hired by customers and restrictions imposed by any Mexican Government entity. Our expectation is that our customers are also working to be fully compliant so there will be no risk of delayed shipments or additional fees or penalties. Shippers will reimburse and indemnify KCSM for any losses and damages caused, as well as for the cost and expenses incurred, as a consequence of the inaccuracy of the information provided to KCSM by them or by their representatives, including without limitation, for any setout costs, detentions, penalties and fines determined by the tax and customs authorities.