Definition
An income CFDI in transport is the tax voucher with which the freight service provider documents the charge (or right to charge) for the move. It usually carries Carta Porte 3.1 when goods move in Mexican territory. It differs from a transfer CFDI, which documents movement without representing income for that service.
Confusing income and transfer breaks deductibility and the AP dispute.
On the Mexico–US corridor CFDI type is part of the file, not an isolated accounting detail.
What income CFDI (transport) means in practice
For the shipper, income is the document that triggers freight accounts payable. It must hang off the trip id with its UUID and XML.
When goods move, the same CFDI usually carries Carta Porte 3.1 complement. Transfer CFDI covers a different case (no charge for that service).
Why it matters (shipper / 3PL / carrier)
1.Shipper / AP
Without correct income there is no clear pay or deduction basis. Do not pay a transfer “as if it were the invoice”.
2.3PL / intermediary
Define whether you issue your own fee (intermediation income) vs receive the carrier income. Mis-typed roles break P&L.
3.Carrier
Issue income for freight charged and stamp via PAC. Break out base, accessorials, and taxes readable in XML.
Income vs transfer (when to use which)
Detail: income vs transfer CFDI. Ops invoice: freight invoice.
| Case | CFDI type | Freight charged? |
|---|---|---|
| Contracted carrier freight | Income + CP | Yes |
| Private fleet / branches | Transfer + CP | No (that service) |
| 3PL / broker fee | Income (service) | Fee, not carrier freight |
AP checklist for an income CFDI
Type
It is income
UUID
SAT active
Amount
Vs rate card
CP
Nodes OK
POD
Delivery yes
Common mistakes
1.Paying a transfer as a freight invoice
Without correct income there is no clear AP or deduction basis.
2.Ignoring who must issue by role
Owner, carrier, or shipper changes the type; define roles before stamping.
3.Auditing only the PDF
Voucher type and withholdings live in the XML.
OCL and the trip file
OCL can stamp income CFDI and Carta Porte. Agents tag CFDI type, match amount vs rate card, and tie XML + CP + POD to the trip before pay.
Sources and further reading
- Compare: income vs transfer CFDI.
- Hub: Mexico freight tax.
- Siblings: transfer CFDI, complement 3.1, PAC.
- Frame: 2026 transport invoicing.
Key takeaways5 points
- Income = invoice for the freight service with billing effect.
- Transfer documents movement without charging that service; it does not replace income.
- On contracted freight, the carrier usually issues income + Carta Porte 3.1.
- The buyer verifies CFDI type, UUID, XML, and ops evidence before paying.
- OCL can stamp income CFDI and Carta Porte; it also verifies the pre-pay file.
Paying transfer as if it were an invoice?
Frequently asked questions
The voucher with which the freight provider documents the charge for the service. It usually includes Carta Porte 3.1 when goods move in Mexico.
Income documents the billed service; transfer documents movement without that income. Detail in income vs transfer.
Whoever charges the freight — usually the carrier on contracted freight — via its PAC. The buyer verifies.
No. Income documents the charge; POD proves delivery. AP needs both plus rate.
Yes. OCL can stamp invoices and Carta Porte; it also verifies the buyer file.
In Mexico the freight invoice is usually this income CFDI (+ CP). See freight invoice.