If you transport goods within Mexico, sooner or later you’ll need a Waybill: without it, you can’t document the shipment with the SAT (Mexican Tax Administration Service) or issue error-free receipts.
The accompanying addendum includes information about the goods, routes, vehicles, and people involved in the operation. It’s integrated directly into the CFDI (Digital Tax Receipt) and is what allows you to comply with the tax requirements for transporting goods.
In this guide, I’ll explain when you need to issue it, what information you need to gather, how to stamp it correctly, and what can go wrong if you omit data or use an outdated version.
Key Points
Identify when you need to issue the Waybill addendum.
Gather the tax, logistics, and transportation data.
Avoid errors that can cause rejections, fines, or withholdings.
What is the Waybill addendum?
The Waybill addendum is, in short, an electronic document that is added to a CFDI to report the transport of goods or merchandise within Mexico. This document identifies the cargo, the parties involved, the origin, the destination, and the means of transport used.
Tax and Logistics Purpose
This addendum serves to support the transport of goods and demonstrate their legal possession during transit. Essentially, it links the goods to the commercial transaction and facilitates verification by the SAT (Mexican Tax Administration Service) and other authorities that everything is in order.
It also compiles key logistical information, such as:
Departure and arrival points.
Distance traveled and routes.
Vehicle, trailer, and driver information.
Type, quantity, weight, and value of the goods.
Customs information, when applicable.
Transport permits or insurance.
Version 3.1 has been in effect since July 17, 2024. If your operation involves foreign trade, also review the additional requirements and deadlines that apply to your case. Relationship with the CFDI for Income and Transfer
The Waybill addendum does not replace the CFDI: it is incorporated into a digital tax receipt, and the type of CFDI you need depends on who is providing the transportation and how the service is delivered.
If you transport a client’s merchandise in exchange for payment, you should normally issue an Income CFDI for the transportation service, with the Waybill addendum included. If, on the other hand, you are transporting your own goods, using your own vehicles or through a third party, check if you are required to issue a Transfer CFDI or if the Income CFDI is issued by the carrier.
The CFDI certifies the tax transaction; the addendum documents the transfer. Both must contain consistent data, so before hitting the road, it’s worth checking quantities, units, locations, license plates, permits, drivers, and dates.
Regulatory framework and applicable authority
The SAT (Mexican Tax Administration Service) defines the tax requirements for the Waybill addendum (CCP), and other authorities may review this information during the transport itself. To comply, you need to issue the correct CFDI (electronic invoice), use the current version, and capture verifiable data about the merchandise, locations, and means of transport.
SAT (Mexican Tax Administration Service) Regulations
The SAT administers the CCP (Carta Porte) tax rules and publishes its technical specifications. The addendum is integrated into a CFDI and must include information about:
Goods or merchandise transported.
Origin, intermediate points, and destination.
Means of transport used.
Individuals or companies involved in the transport.
Data required for foreign trade operations, when applicable.
Important: Carta Porte version 3.1 has been mandatory since July 17, 2024. In foreign trade, the invoice with the addendum has been required since January 1, 2024, according to the SAT. These two dates are the ones that generate the most rejections when overlooked.
It’s worth reviewing the Filling Instructions, catalogs, and frequently asked questions published by the SAT (Mexican Tax Administration Service): these clarify codes, formats, validations, and special cases that aren’t always obvious at first glance.
As a general rule: if you transport goods using your own means, check if you’re required to issue a CFDI (Digital Tax Receipt) for transport; if you provide the service, you typically issue an income CFDI with the addendum.
General Rules in Force
The main rules are found in the Miscellaneous Tax Resolution and its annexes, along with the SAT’s provisions on electronic invoicing. These define who must issue the receipt, what information it must contain, and when there are any exceptions or exceptions.
Before starting the transport, verify that the CFDI and the CCP (Customer Service Certificate) are stamped and that their data matches the actual transaction: RFC (Taxpayer Identification Number), locations, dates, goods, units, license plates, and type of transport. An error in any of these points can cause the receipt to be rejected or lead to complications during an audit. The tax authority validates the document with the tax folio and QR code, and other authorities may request it during transit to verify legal possession.