{"id":5674,"date":"2021-07-23T13:49:52","date_gmt":"2021-07-23T18:49:52","guid":{"rendered":"https:\/\/fralla.mx\/?p=5674"},"modified":"2021-07-23T13:52:27","modified_gmt":"2021-07-23T18:52:27","slug":"flash-fiscal-no-16-julio-2021","status":"publish","type":"post","link":"https:\/\/fralla.mx\/insights\/flash-fiscal-no-16-julio-2021\/","title":{"rendered":"Flash Fiscal No 16 – Julio 2021"},"content":{"rendered":"\t\t
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Flash Fiscal No 16 – Julio 2021<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\n\t\t\t\t\tIncorporaci\u00f3n del Complemento \"Carta Porte\" a los CFDI\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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El 29 de diciembre de 2020, se public\u00f3 en el Diario Oficial de la Federaci\u00f3n la Resoluci\u00f3n Miscel\u00e1nea Fiscal para 2021, dentro de la cual se incluy\u00f3 la regla 2.7.1.9., la cual contiene los requisitos que los contribuyentes deber\u00e1n cumplir en los comprobantes que utilicen para amparar el transporte de mercanc\u00edas.<\/p>\n

Mediante disposici\u00f3n transitoria, se se\u00f1al\u00f3 que lo establecido en la regla 2.7.1.9. en comento, respecto a la incorporaci\u00f3n del complemento \u201cCarta Porte\u201d a los CFDI, iniciar\u00eda su vigencia una vez que el SAT publique en su Portal el citado complemento y haya transcurrido el plazo de treinta d\u00edas naturales.<\/p>\n

No obstante, el 3 de mayo de 2021 se public\u00f3 en el Diario Oficial de la Federaci\u00f3n la Primera Resoluci\u00f3n de Modificaciones a la Resoluci\u00f3n Miscel\u00e1nea Fiscal para 2021 y sus Anexos, en la cual se se\u00f1ala mediante disposici\u00f3n transitoria que el complemento \u201cCarta Porte\u201d entrar\u00eda en vigor a partir del 1 de junio de 2021. Sin embargo, durante los 120 d\u00edas naturales, siguientes al inicio de la vigencia se podr\u00e1 optar por expedir el CFDI sin incorporar el complemento \u201cCarta Porte\u201d, pero al finalizar dicho periodo el uso del complemento \u201cCarta Porte\u201d ser\u00e1 obligatorio para los citados contribuyentes (i.e. a partir del 30 de septiembre de 2021).<\/p>\n

La 2.7.1.9. de la Resoluci\u00f3n Miscel\u00e1nea Fiscal precisa los siguientes supuestos:<\/p>\n

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  1. Los propietarios de mercanc\u00edas nacionales que formen parte de sus activos, podr\u00e1n acreditar el transporte de dichas mercanc\u00edas cuando se trasladen por v\u00eda terrestre de carga que circule por carreteras federales o por v\u00eda f\u00e9rrea, mar\u00edtima, a\u00e9rea o fluvial, \u00fanicamente mediante el archivo digital de un CFDI de tipo traslado expedido por ellos mismos o su representaci\u00f3n impresa, al que deber\u00e1n incorporar el complemento \u201cCarta Porte\u201d, que para tales efectos se publique en el Portal del SAT.<\/li>\n
  2. En los supuestos en los que el traslado de las mercanc\u00edas se realice a trav\u00e9s de un intermediario o bien de un agente de transporte, y sea quien realice el transporte de las mercanc\u00edas, ser\u00e1 \u00e9ste quien deber\u00e1 expedir el CFDI a que se refiere el inciso anterior y usar \u00e9ste o su representaci\u00f3n impresa para acreditar el transporte de las mercanc\u00edas.<\/li>\n
  3. Trat\u00e1ndose del transporte de mercanc\u00edas de importaci\u00f3n que correspondan a adquisiciones provenientes de ventas de primera mano, cuando \u00e9stas sean sujetas a enajenaci\u00f3n, el CFDI que se expida por \u00e9sta adicionalmente deber\u00e1 contener los requisitos de importaci\u00f3n, y acompa\u00f1arse en archivo electr\u00f3nico o representaci\u00f3n impresa, junto con el CFDI a que se refieren los incisos que anteceden.<\/li>\n<\/ol>\n

    Derivado de lo anterior, ser\u00e1 importante revisar que cuando trasladen mercanc\u00edas, se genere previamente el CFDI, es decir, la Factura electr\u00f3nica con el complemento Carta Porte, con objeto de poder acreditar la legal tenencia de las mercanc\u00edas durante el traslado, acompa\u00f1\u00e1ndolas con el archivo digital o la representaci\u00f3n impresa.<\/p>\n

    La informaci\u00f3n que se debe registrar en el complemento Carta Porte depender\u00e1 de los sujetos que intervengan en la operaci\u00f3n, el medio de transporte y el tipo de CFDI (Ingreso o Traslado).<\/p>\n

    En FRALLA nos ponemos a sus \u00f3rdenes a fin de revisar los esquemas de transporte de mercanc\u00edas para de identificar los requisitos aplicables a partir del 30 de septiembre de 2021.<\/p>\n

    Quedamos a sus \u00f3rdenes para cualquier aclaraci\u00f3n o comentario que se requiera respecto a esta publicaci\u00f3n.<\/p>\n

    \u00a0<\/p>\n

    *\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 *\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 *\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 *<\/p>\n

    Junio 2021<\/p>\n

    Ciudad de M\u00e9xico, M\u00e9xico<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    \n\t\t\t\tNoticia Siguiente<\/span><\/span><\/i>Siguiente<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

    Incorporaci\u00f3n del Complemento \u00abCarta Porte\u00bb a los CFDI<\/p>\n","protected":false},"author":1,"featured_media":5672,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","_members_access_role":[],"_members_access_error":""},"categories":[22],"tags":[],"class_list":["post-5674","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-noticias-fiscales","post_format-post-format-image"],"yoast_head":"\nFlash Fiscal No 16 - Julio 2021 - FRALLA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fralla.mx\/insights\/flash-fiscal-no-16-julio-2021\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Flash Fiscal No 16 - Julio 2021 - FRALLA\" \/>\n<meta property=\"og:description\" content=\"Incorporaci\u00f3n del Complemento "Carta Porte" a los CFDI\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fralla.mx\/insights\/flash-fiscal-no-16-julio-2021\/\" \/>\n<meta property=\"og:site_name\" content=\"FRALLA\" \/>\n<meta property=\"article:published_time\" content=\"2021-07-23T18:49:52+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-07-23T18:52:27+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2021\/07\/Flash-16-2021.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Juan Carlos\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Juan Carlos\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-16-julio-2021\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-16-julio-2021\\\/\"},\"author\":{\"name\":\"Juan Carlos\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#\\\/schema\\\/person\\\/5fe295863ccb6383811ed46a67d3470b\"},\"headline\":\"Flash Fiscal No 16 – Julio 2021\",\"datePublished\":\"2021-07-23T18:49:52+00:00\",\"dateModified\":\"2021-07-23T18:52:27+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-16-julio-2021\\\/\"},\"wordCount\":611,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-16-julio-2021\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/wp-content\\\/uploads\\\/2021\\\/07\\\/Flash-16-2021.jpg\",\"articleSection\":[\"Noticias Fiscales\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-16-julio-2021\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-16-julio-2021\\\/\",\"url\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-16-julio-2021\\\/\",\"name\":\"Flash Fiscal No 16 - 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