CFDI 4.0 · Carta Porte 3.0 · Payment complement · Factoring
Session on CFDI 4.0 invoicing for corporate merch in Mexico: tax status certificate, tax regime, CFDI use, Carta Porte 3.0 complement for inter-plaza transit, payment complement, factoring and centralised invoicing for corporate customers with multi-site operations.
The CFDI 4.0 webinar is designed for procurement, finance, treasury and compliance officers of corporate customers who manage merch purchasing processes. The objective is to clarify the operational aspects of CFDI 4.0 invoicing applicable to the workshop, the Carta Porte complement when the transit is performed by our logistics network, and the payment complement when the customer operates under factoring or assignment of collection rights.
The session is practical and operational: we show what data we need from the customer to issue the invoice correctly, how to align tax regime and CFDI use, what the Carta Porte complement is for and when it applies, and how the payment complement integrates with the customer's collection process.
The webinar is divided into seven blocks of five to eight minutes each. Block 1: SAT scheme overview and applicable regulation for corporate merch invoicing. Block 2: tax status certificate, RFC verification and updating of tax address. Block 3: tax regime, CFDI use and required data per receptor.
Block 4: Carta Porte 3.0 complement — when it applies, what data it carries, how it is integrated with the SAT scheme. Block 5: payment complement — factoring, assignment of collection rights, payment methods. Block 6: centralised invoicing for multi-site customers, breakdown by cost centre and plaza. Block 7: questions and answers.
The data we require from the customer to issue CFDI 4.0 correctly are: tax status certificate updated with current tax address, RFC, legal entity name, tax regime declared to SAT, postal code of issue, CFDI use that the customer requires per line or per order, contact email for sending the invoice, payment method — transfer, card, cash — and, when applicable, the order or contract reference.
For customers with multiple plazas or cost centres we require the breakdown per destination to issue consolidated invoices with distribution by line. For customers with factoring we require the factor's data to issue the original invoice with assignment of collection rights and, when applicable, the payment complement with the factor's bank details.
The Carta Porte 3.0 complement is the SAT document that accompanies the invoice when merchandise is transported between plazas within Mexico. It is required when the transport of merchandise is performed by the supplier or by a third-party logistics operator contracted by the supplier. The complement carries data on origin, destination, merchandise description, transport operator, vehicle and driver.
For corporate customers with multi-site deliveries we issue the invoice with Carta Porte complement when our logistics network performs the transit. For customers with their own transport the complement is not required since the customer's transport moves the merchandise under their own scheme.
The payment complement is the SAT document that accompanies the invoice when the customer operates under factoring or assignment of collection rights. The complement allows the factor to receive the payment on behalf of the issuer and keeps the customer's accounting record aligned to the operation. We issue the payment complement when the customer notifies the assignment and provides the factor's data.
For corporate customers with internal factoring programmes the complement is issued per the customer's internal process. For corporate customers with external factors we coordinate the complement with both parties — workshop, customer and factor — to ensure all parties have the required documentation.
For corporate customers with multi-site operations we offer centralised invoicing with breakdown per destination or per cost centre. The invoice is issued to the corporate legal entity with line items per destination and the customer manages internal distribution per cost centre. This model simplifies the customer's accounts payable process and centralises the workshop's invoicing.
Alternatively, when the customer prefers per-destination invoicing, we issue separate invoices per destination with the corresponding cost centre. The decision between centralised and per-destination invoicing is made at the beginning of the commercial relationship and is documented in the framework contract.
For corporate customers with tax residence in the border zone — Baja California, Sonora, Quintana Roo, parts of Chihuahua and Coahuila — the reduced IVA rate of eight per cent applies to commerce and service operations as applicable. The workshop issues the invoice with the reduced rate when the customer demonstrates tax residence in the border zone through the tax status certificate.
For customers with operations in multiple tax regimes we issue the invoice per order with the applicable rate per destination. The decision on rate per order is made by the customer based on the destination of the merchandise and the applicable tax regulation.
Procurement, finance, treasury and compliance officers of corporate customers who manage merch purchasing processes and invoicing.
Yes. When our logistics network performs inter-plaza transit we issue the invoice with Carta Porte 3.0 complement per current SAT regulation.
Yes. We issue the original invoice with assignment of collection rights and the payment complement with the factor's bank details when the customer notifies the assignment.
Yes. For customers with tax residence in the border zone we issue the invoice with reduced IVA rate of eight per cent as applicable.
If your company wants to align the invoicing process with the workshop under CFDI 4.0, register for the webinar. We send confirmation by email with the link and the prior materials.
The CFDI 4.0 webinar is an informative session on the workshop's invoicing scheme. Participation does not constitute a commercial commitment or substitution of the quotation process. Specific conditions for each customer are confirmed in writing before the first order. Tax information must be verified against current SAT regulation. Corp-Merch.MX is a Mexican workshop for corporate merch production; we operate independently and the webinar information corresponds to the workshop's usual practice at the time of recording.