Definition
Carta Porte is the CFDI complement that documents goods movement in Mexican territory: locations, goods, transport mode, permits, and figures. It is not POD and not the freight invoice by itself: it travels with a CFDI (income or transfer) and is stamped via a PAC.
If you pay on a pretty PDF with a broken complement, you are sampling compliance.
On Mexico–US freight the complement is part of the trip file, not an isolated accounting annex.
What Carta Porte means in practice
It is the CFDI layer that describes what moves, from where to where, on which unit, and with which figures. It coexists with voucher type: income CFDI when freight is billed, or transfer CFDI when you document movement without that charge.
It does not replace POD: the SAT sees a documented move; AP needs delivery proof and rate to release payment. Detail: Carta Porte vs POD.
Why it matters (shipper / 3PL / carrier)
1.Shipper / AP
Without a valid complement you risk rejection, cargo holds, and a non-deductible invoice. Require XML + UUID on the trip file.
2.3PL / broker
Know who issues (carrier vs private fleet) and do not confuse brokerage fees with the freight CFDI.
3.Carrier
Builds and stamps via a PAC. Manual re-keying in the PAC is the #1 cause of 3.1 rejection.
When it applies
It applies when goods move in Mexican territory and must be documented with CFDI + Carta Porte complement under current SAT rules.
On the Mexico–US corridor, the Mexican leg usually triggers the complement; POD and border crossing are separate ops layers.
| Question | Carta Porte | POD |
|---|---|---|
| What does it prove? | Documented move (SAT) | Physical delivery |
| Who asks for it? | SAT / compliance | Customer / AP |
| Alone authorizes pay? | No | No |
Minimum pre-stamp / pre-pay checklist
CFDI type
Income or transfer
Locations
Origin and destination
Goods
Codes and weights
Unit
Permit and plates
Figures
Driver RFC
AP match
XML + POD
Common mistakes
1.Re-keying in the PAC
The TMS should feed nodes; double capture drives rejections.
2.Confusing it with POD
Valid complement ≠ signed delivery.
3.Paying on PDF only
Without XML/UUID there is no defensible audit.
4.Ignoring SAT catalogs
Stale goods or vehicle-config codes kill stamping.
OCL and the trip file
OCL Cargo is an autonomous TMS with computer-use agents that match CFDI, Carta Porte, rate, GPS, and POD before pay. It can stamp invoices and Carta Porte; it also verifies vouchers.
It can coexist with your system of record; your team handles exceptions.
Sources and further reading
- Hub: Mexico freight tax.
- Guide: Carta Porte 3.1.
- Step by step: how to create Carta Porte 3.1.
- Siblings: transfer CFDI, complement 3.1, Carta Porte XML.
- SAT (official): Carta Porte complement.
Key takeaways6 points
- Carta Porte = CFDI complement for the move before the SAT, not delivery proof.
- Current ops version: complement 3.1 on CFDI 4.0.
- Issuer documents the move (usually the carrier) via a PAC; the buyer verifies.
- Catalog, SCT permit, or coordinate errors reject stamping or dirty AP.
- Carta Porte ≠ POD: before paying freight, match both plus rate and GPS.
- OCL can stamp invoices and Carta Porte; it also audits the pre-pay file.
Want to match Carta Porte before paying?
Frequently asked questions
It is the CFDI complement that documents goods movement in Mexico (locations, goods, unit, and figures). It is stamped via a PAC with the CFDI.
No. Carta Porte documents the move for the SAT; POD proves physical delivery. Paying freight usually needs both.
Whoever documents the move with a CFDI — on contracted freight, usually the carrier — certified by a PAC. The shipper verifies; it can stamp the carrier CFDI.
Carta Porte complement 3.1 on CFDI 4.0 is the current ops reference. See complement 3.1.
No. OCL verifies the buyer file (XML, UUID, ops match). It does not certify or stamp with the SAT.
In the Carta Porte guide and the freight tax hub.