As mentioned above, Latin American governments have seen the potential of electronic invoicing for controlling the transit of goods.
As a result, more and more countries are requiring the Carta Porte in the transportation of goods. The Carta Porte is a legal instrument of declarative nature, where all the details related to the movement of goods in the national or international territory are included. This document was created as a complement to the electronic invoicing, as it provides more complete information in real-time on the goods being moved.
For example, in Brazil, since 2014 the tax administration has required the MDF-e (or Manifesto Eletrônico de Documentos Fiscais). This is such a sophisticated system that in most cases it is not necessary to stop trucks to verify the existence of the document.
The most recent case is that of Mexico, where the tax administration (SAT) requires the CFDI with the Complemento de Carta Porte to move goods by road, rail, air, or river. The Mexican government saw this instrument as a valuable resource to combat the scourge of smuggling. According to the Servicio de Administración Tributaria (SAT), around 60 percent of the goods moved by land in Mexico are illegal.
The Complemento Carta Porte will be mandatory as of January 1, 2022. As it is one of the most sophisticated systems in the region, Mexican taxpayers face the enormous challenge of complying with the norm. Because in order to comply, a lot of information is required, and to achieve this it is vital to have a specific solution. For example, Coldview Carta Porte has a Carrier Portal that facilitates the task of those who are in charge of the shipment and prevents the company from being exposed to penalties for non-compliance.