Definition
A transfer CFDI covers goods movement when there is no charge for the freight service on that voucher (e.g. private fleet or branch transfer). It usually includes the Carta Porte complement. It does not replace the income CFDI with which a carrier bills contracted freight.
If your private fleet stamps transfer and AP treats it as income, the file is lying.
Voucher type is read in the XML, not in the email subject.
What transfer CFDI means in practice
It answers: “these goods move documented for the SAT” without that XML being the billed freight invoice. It coexists with Carta Porte when the move requires it.
For contracted carrier freight, the billing document is usually income CFDI + complement. Detail: transfer CFDI guide.
Why it matters (shipper / 3PL / carrier)
1.Shipper / AP
Classify type before paying. A transfer does not authorize contracted freight disbursement.
2.3PL / intermediary
Separate fleet/client moves from the carrier buy/sell invoice.
3.Carrier / fleet
Use transfer when documenting movement without charging that service; income when you bill freight.
When to apply transfer vs income
Hub: Mexico freight tax.
| Scenario | Type | AP pays freight? |
|---|---|---|
| Private fleet between plants | Transfer + CP | No (that XML) |
| Carrier bills the trip | Income + CP | Yes |
| Separate 3PL fee | Income (fee) | Fee, not carrier |
Checklist when a “transfer” arrives
Type
It is transfer
CP
If applicable
Trip
ID tied
Pay
Should you?
Income
Missing invoice?
Common mistakes
1.Paying transfer as a freight invoice
Without correct income there is no clear AP basis.
2.Skipping Carta Porte on an applicable move
Transfer type does not waive the complement when rules require it.
3.Choosing type manually in the PAC
The TMS/trip should decide income vs transfer before stamping.
OCL and the trip file
OCL can stamp transfer or income CFDI. Agents read TipoDeComprobante, match it to the trip contract, and hold payments when the type does not match expectations.
Sources and further reading
- Guide: transfer CFDI.
- Compare: income vs transfer.
- Siblings: income CFDI · Carta Porte.
- Hub: Mexico freight tax.
Key takeaways5 points
- Transfer = documents movement without representing that freight charge.
- Income = invoice for the billed transport service.
- Both may carry Carta Porte 3.1 depending on the case.
- Paying a transfer “as an invoice” breaks AP and deductibility.
- OCL can stamp transfer or income CFDI as required; it also verifies type pre-pay.
Is AP confusing transfer with an invoice?
Frequently asked questions
A voucher that documents goods movement without representing the freight service charge on that XML. It usually carries Carta Porte.
Transfer when you do not bill that freight (e.g. private fleet). Income when the provider bills the service. See income vs transfer.
When the move in Mexican territory must be documented with the complement, yes. See Carta Porte.
Transfer is not the invoice for the billed service. For contracted freight AP usually needs income (+ evidence). Confirm with your advisor.
Yes. OCL can stamp invoices and Carta Porte; it also verifies the buyer-side file before pay.
The issuer via its PAC. The buyer validates the received XML/UUID.