AP asks: do we pay this freight if the CFDI lacks Carta Porte or the complement is broken? “The truck already arrived” is not an answer.
Decision tree for AP
1) Is there a billed transport service? to look for Income CFDI + CP.
2) Own means? to evaluate Transfer + CP as applicable.
3) Invalid/incomplete XML? to hold and request correction.
Minimum evidence to withhold payment
PDF is not enough. Open UUID, catalogs, and locations.
Match the trip: audit guide.
Federal vs local: do not improvise
Local legs or exceptions exist; document the rule with tax and do not leave it to whoever is on shift.
Hold-and-correct process
Exception queue: cause, owner, SLA. Your team decides; the agent catches 100% of the lane.
Key takeaways5 points
- Without valid CFDI+CP on covered moves, non-deductibility risk rises and AP loses dispute power.
- Separate Income (billed freight) from Transfer (own means).
- Minimum evidence: rate + UUID + complement + trip (GPS/POD).
- Holding with cause is cheaper than paying and fighting later.
- This is not tax advice; it is payment governance.
Want an AP hold playbook?
For federal transport subject to the complement, paying without valid CFDI+CP is high non-deductibility and leakage risk. Nuances exist (local, own transfer). Confirm with your tax advisor.
Income: carrier bills the service. Transfer: you move your own goods. The AP tree changes by type.
Hold payment, request correction, or document an exception with cause. Do not “pay and figure it out later”.
No. An operational playbook for freight buyers. Verify current SAT rules with your advisor.
No. OCL helps you avoid paying without a file; tax qualification belongs to the taxpayer and advisor.