Filling guide for global Online Digital Tax Receipt (CFDI) 4.0

Name of the node or attribute

Description

Node:

Comprobante

Receipt

Standard form of the Online Digital Tax Receipt.

Version

Version

Must have the value “4.0”.

This data is integrated by the system used by the public entity for the issuance of the tax receipt.

Serie

Series

It is the serial number used by the taxpayer for internal control of their information. This field accepts from one (1) to 25 alphanumeric characters.

Folio

Folio

It is the folio of internal control that the taxpayer allocates to the receipt, it can be conformed from one (1) to 40 alphanumeric characters.

Fecha

Date

It is the date and time of issuance of the tax receipt. It is expressed in YYYY-MM-DDThh: mm: ss, and must correspond to the local time where the receipt is issued. 

This data is integrated by the system used by the taxpayer for the issuance of the tax receipt.

Example: 

Date= 2022-01-27T11:49:48

Sello

Stamp

It is the digital stamp of the tax receipt generated with the certificate of digital stamp of the taxpayer issuing the receipt. It functions as the signature of the issuer of the receipt and it is integrated by the system that the taxpayer uses for the issuance of the receipt.

MetodoPago

Payment method

The payment method code, with which the simplified general public operation receipt of the largest amount of the contents in the global CFDI was settled, should be entered. If there are two or more receipts with the same amount but different payment methods, the taxpayer may enter at its own discretion, one of the payment methods with which the same was received.

The different codes for payment methods are included in the catalogue c_FormaPago (c_PaymentMethods).

Example:

Payment Method= 02

NoCertificado

Certificate no.

It is the number that identifies the certificate of the issuer's digital stamp, which is included in the tax receipt by the system used by the taxpayer to issue the tax receipt.

Certificado

Certificate

It is the content of the certificate of the issuer's digital stamp and it is integrated by the system used by the taxpayer to issue the tax receipt.

CondicionesPago

This field must not exist.

Subtotal

Subtotal

It is the sum of the amounts of the concepts before discounts and taxes. Negative values are not allowed.

This field must have up to the number of decimal places that the currency supports, see example on the Currency field.

The amount entered in this field must be equal to the rounding of the sum of the amounts of the registered concepts.

Descuento

Discount

The total amount of discounts applicable before taxes can be entered. Negative values are not allowed. It should be entered when discount concepts exist.

• This field must have up to the number of decimal places that the currency supports, see example on the Currency field.
• The value entered in this field must be less than or equal to the Subtotal field.
• When in the Receipt Type field is "I" (Income), and any concept includes a Discount, this field must exist and must be equal to the rounding of the sum of the Discount fields recorded in the concepts; otherwise, this field should be omitted.

Moneda

Currency

The code of the currency used to express the amounts must be recorded. When using national currency, "MXN" (Mexican pesos) is recorded, in accordance with the ISO 4217 specification.

The different currency codes are included in the catalogue c_Moneda (c_Currency).

Example:

Currency= MXN

TipoCambio

Exchange rate

The exchange rate FIX can be recorded according to the currency recorded on the receipt.

This field is required when the currency code is different from "MXN" (Mexican peso) and the code "XXX" (the codes assigned for transactions involving any currency).

If the value is outside the percentage applicable to the currency, taken from the catalogue c_Moneda (c_Currency), the issuer must obtain from the CFDI certification provider that the CFDI will be stamped, not automatically, a confirmation code to confirm that the value is correct, and enter that code in the Confirmation field.

The upper limit is obtained by multiplying the published value of the FIX exchange rate by the sum of one plus the percentage applicable to the currency taken from the catalogue c_Moneda (c_Currency).

The lower limit is obtained by multiplying the published value of the FIX exchange rate by the sum of one minus the percentage applicable to the currency taken from the catalogue c_Moneda (c_Currency). If this limit is negative, zero is taken.

Important note:

This validation will be effective only after the Tax Administration Service publishes in its website the procedures to generate the confirmation code and to parameterize the applicable maximum ranges.

Total

It is the sum of the subtotal, minus the applicable discounts, plus the contributions received (taxes). Negative values are not allowed. 

This field must have up to the number of decimal places that the currency supports, see example on the Currency field.

When the equivalent value in MXN (Mexican peso) of this field exceeds the established limit, the Confirmation field must exist.

Important note:

This validation will be effective only after the Tax Administration Service publishes in its website the procedures to generate the confirmation code and to parameterize the applicable maximum ranges.

If withholdings are made, the facility of rule 2.7.1.21 cannot be applied of the current RMF, and a CFDI must be issued for each transaction.

TipoComprobante

Receipt type

The code “I” must be entered, according to the catalogue c_TipoComprobante (c_ReceiptType).

MetodoPago

Payment Method

The code "PUE" (payment in a single display) must always be entered, in accordance with the catalogue c_MétodoPago (c_PaymentMethod).

Example:

Payment Method= PUE

LugarEmision

Issuance place

The zip code of the issuance place of the receipt (address of the parent company or the branch) must be entered. It must correspond to a zip code included in the catalogue c_CodigoPostal (c_ZipCode)

If a tax receipt is issued in a branch, in this document, the zip code must be entered, regardless of whether the billing systems of the company are in a different address than the branch.

By entering the zip code in this field, the requirement to indicate the address and place of issue of the receipt referred to in sections I and III of Article 29-A of the CFF, is met. According to Rule 2.7.1.29., Section I of the Miscellaneous Fiscal Resolution in force.

The different zip codes are included in the catalogue c_CodigoPostal (c_ZipCode).

If the zip code catalogue c CodigoPostal does not include information on the zip code, the zip code closest to the place, where the fiscal receipt was issued should be recorded.

Example:

Issuance Place= 01000

Confirmacion

Confirmation

The unique and unrepeatable confirmation code issued by the Online Digital Tax Receipt Certification Provider, or Tax Administration Service to issuers (users) must be entered, to issue the receipt with amounts outside the established range. 

Example:

Confirmation= ECVH1

Five-digit alphanumeric values must be entered.

Important note:

The use of this code will be effective only after the Tax Administration Service publishes in its website, the procedures to generate the confirmation code and to parameterize the applicable amounts and maximum ranges.

Node

Informacion

Global

GlobalInforma

tion

This node should include information related to the general public operation global receipt.

Periodicidad

Frequency

Field required to record the period corresponding to data in the global receipt.

When the value in this field is “05”, the Tax Regime field should be “621”.

Example: 

Frequency=02

Meses

Months 

The code for the month or months the information on operations with the general public corresponds to should be recorded; the different codes in force are included in catalogue c_Meses.

• If the value in field Frequency is “05”, this field should include one of the following values “13”, “14”, “15”, “16”, “17” or “18”. 

• If the value in field Frequency is different to “05”, this field should include one of the following values “01”, “02”, “03”, “04”, “05”, “06”, “07”, “08”, “09”, “10”, “11” or “12”. 

Example: 

Months=05

Año

Year

The year corresponding to the global receipt information should be recorded.

The value recorded should be the same as the current year or the immediately preceding year considering the year recorded in the field for the Date the receipt was issued.

Example:

Year=2022

Node:

CfdiRelacionado

Related CFDI

In this node, the information of related tax receipts can be expressed.

TipoRelacion

Relation type

The relationship´s code between this receipt (global invoice) that is being generated and the previous CFDIs that have some relation to each other must be entered.

The code of Relation Type is included in the catalogue c_TipoRelación (c_RelationType), published in the Tax Administration Service website.

When the relation type has the code “04” substitution, the receipt that is been generated (global invoice) as a substitute, is type “I” (Income).

Example:

Relation Type= 04

Node:

CfdiRelacionado

RelatedCFDI

In this node, the information of related tax receipts must be expressed.

UUID

The tax folio (UUID) of a tax receipt related to this receipt, must be entered.

Example:

UUID= 5FB2822E-396D-4725-8521-CDC4BDD20CCF

Node: Emisor

Issuer

In this node, the information regarding the taxpayer and its tax receipts must be entered.

RFC

Federal Taxpayers Registry Code 

The code of the issuer of the receipt must be entered in the Federal Register of Taxpayers. 

In the case that the issuer is an individual, this field must contain 13 characters. In the case of corporations, it must contain 12 characters.

Example:

If is an individual, enter:

RFC= CABL840215RF4

If it is a corporation, enter:

RFC= PAL7202161U0

Nombre

Name

The name or business name included in the RFC of the issuer of the receipt, it shall be necessary to record.

The Name should correspond to the RFC recorded in this Node´s RFC field.

This information shall be checked in the fiscal status certificate provided by SAT, which can be obtained in the following link: 

https://www.sat.gob.mx/aplicacion/login/53027/genera-tu-constancia-de-situacion-fiscal. 

Example:

If it is an individual, enter:

Name= Marton Aleejandro Sanzi Fierror 

If it is a corporation, enter:

Name= La Palma Aei0 S A de C V 

RegimenFiscal

Tax regime

The tax regime code in force of the issuing taxpayer, under which the receipt is being issued, must be specified.

The codes of the various regimes are included in the catalogue c_RegimenFiscal (c_TaxRegime).

This information will be checked in the certificate on fiscal status issued by SAT, in the following link:

https://www.sat.gob.mx/aplicacion/login/53027/genera-tu-constancia-de-situacion-fiscal. 

Example: If the issuer is a corporation registered in the General Regime of the Corporations Act, enter the following:

Tax Regime= 601

FacAtrAdquirente

This field is not applicable. 

Node:

Receptor

Receiver

In this node, the information of the taxpayer receiving the receipt must be expressed.

RFC

Federal Taxpayers Registry Code

Enter the value “XAXX010101000. 

Example:

RFC= XAXX010101000 

Nombre

This field should not exist. This field should include value “PUBLICO EN GENERAL”.

DomicilioFiscal

Receptor

Fiscal Domicilie

Receiver

This field should include the same zip code as the code indicated in field LugarExpedicion. 

Example:

ReceiverFiscalDomicile= 01000 

ResidenciaFiscal

Tax Address

This field must not exist.

NoRegldTrib

This field must not exist.

TaxLawReceiver

TaxLawReceiver

This field should include code “616”. 

UsoCfdi

CFDI Use

Enter the code “S01” (With no fiscal effect).

Node: 

Conceptos

Concepts

In this node, the concepts described in the receipt, must be expressed.

Node:

Concepto

Concept

In this node, the detailed information of each of the transactions receipts must be expressed with the general public.

ClaveProdServ

CodeProdServ

In this field, the code “01010101” from catalogue c_ClaveProdServ (c_CodeProdServ) published in the Tax Administration Service, must be entered.

Example:

CodeProdServ= 01010101 

NoIdentificacion.

Identification no. 

In this field, the number of folio or transaction of the operating receipts with the general public should be entered. It should have from one to 100 alphanumeric characters.

Example:

Identification no.= 150

Cantidad

Quantity

The value “1”, must be entered.

Example:

Quantity= 1

ClaveUnidad

Unite code

The code “ACT” from the catalogue c_CaveUnidad (c_UnitCode), published in the Tax Administration website, must be entered.

Example:

Unit Code= ACT

Unidad

Unit

This field must not exist.

Descripcion

Description

The value “Sale”, must be entered.

Example:

Description: Sale

ValorUnitario

Unit Value

In this field, the subtotal of the transaction receipt with the general public must be entered, which can contain from zero to six decimal places.

If the type of receipt is “I” (Income), this value must be greater than zero.

Example:

Unit Value= 1230.00

Importe

Amount

It must be equivalent to the result of multiplying the Quantity by the Unit Value expressed in the concept, which will be calculated by the system that generates the receipt and will consider the rounding that this field has registered. Negative values are not allowed.

This field could include from cero to six decimal digits. 

Example:

Amount= 1230.00

Descuento

Discount

Enter the number of applicable discounts for each transaction receipt with the general public. It must have up to the number of decimals that the field value of the concept has registered and must be less or equal to the Amount field. Negative values are not allowed.

This field could include from cero to six decimal digits.

Example:

Discount= 864.10

ObjetoImpuesto

ObjectTax

The corresponding code should be recorded to indicate whether the trading operation is taxable or not.

• Codes in force are included in catalogue c_ObjetoImp.
• If the value recorded in this field is “02” (taxable object), taxes should be broken down by item.
• If the value recorded in this field is “01” (nontaxable) or “03” (taxable andnot subject to itemization) taxes should not be broken down by item. 

Example: 

ObjetoImp= 02 

Node: 

Impuestos

Taxes

In this node, the taxes applicable to each transaction receipt with the general public can be entered.

If information is entered in this node, the transfers section must exist.

Nodo: 

Traslados

Transfer

In this node, the transferred taxes applicable to each transaction receipt, with the general public can be entered.

Nodo: 

Traslado

Transfer

In this node, the detailed information of a tax transfer corresponding to transaction receipt with the general public, must be entered.

In the case that a concept contains tax transferred by Rate, it must be expressed in different sections.

Note: It should be considered that these receipts do not actually have a receiver that could use them for credit, so the transferred tax breakdowns are intended to give control and easy identification of this data to its issuer.

Base

Base

The value for the calculation of the tax that is transferred must be entered. It can contain from zero to six decimal places.

The value of this field must be greater than zero.

Impuesto

Tax

The code of the type of transferred tax applicable to each transaction receipt with the general public, which are included in the catalogue c_Impuesto (c_Tax) published in the Tax Administration Service website, must be entered.

Example:

Tax= 002

TipoFactor

Factor Type

The factor type, applicable to the tax base that is included in the catalogue c_TipoFactor (c_FactorType) published in the Tax Administration Service website, must be entered.

Example:

Factor Type: Rate

TasaOCuota

Rate or Fee

Enter the value of the tax rate or fee that is transferred for each transaction receipt with the general public. It is required when the Factor Type field corresponds to Rate or Fee.

• If the value entered is fixed, it must correspond to the type of tax and the type of factor according to the catalogue c_TasaOCuota (c_RateORFee).
• If the value entered is variable, it must correspond to the range between the minimum value and the maximum value indicated in the catalogue.

Example:

Rate or Fee= 0.160000

Importe

Amount

The amount of the transferred tax that applies to each concept, can be entered. Negative values are not allowed. This field is required when in the Factor Type field has been entered as Rate or Fee.

The value of this field will be calculated by the system that generates the receipt and will consider the rounding that this field had registered. For more reference, see the technical documentation published in the Tax Administration Service website.

This field could include between 0 and six decimal digits.

Nodo:

Retenciones

Withholdings

This node must not exist.

Nodo:

ACuentaTerceros

OnBehalfofThirdParties

This node should not exist.

Nodo:

InformacionAduanera

Customs information

This node must not exist.

Nodo: 

CuentaPredial

Property account

This node must not exist.

Nodo:Complemento

Concepto

Complement

Concept

This node must not exist.

Nodo:

Parte

Part 

This node must not exist.

Nodo: 

Impuestos

Taxes

In this node, the summary of the applicable taxes must be entered.

TotalImpuestos

Retenidos

Total withheld tax

This field must not exist.

TotalImpuestos

Trasladados

Total transferred taxes

It is the total of the transferred taxes that are derived from the concepts contained in the tax receipt, which must be equal to the sum of the amounts recorded in the Transfers section. Negative values are not allowed and is required when the concepts are registered transferred taxes.

• This field must have up to the number of decimal places that the currency supports.

Nodo: 

Retenciones

Withholdings

This node must not exist.

Node:

Traslados

Transfers

In this node, the applicable transferred taxes are entered, and is required when the concepts register a transferred tax.

If there are only concepts in the CFDI with an exempt Factor Type, this node should only include fields Base, Impuesto and TipoFactor.

Nodo: Traslado

Transfer 

In this node, the detailed information of a specific tax transfer is entered.

There should be only one registration with the same combination of tax, factor and fee for each transfer.

Base

Base 

The base amount of the transferred tax should be recorded, classified by Impuesto, TipoFactor and TasaOCuota, which shall include the number of decimal digits supported by the currency.

No negative numbers are allowed, and it should be equal to the rounding of the tax amount in the transferred Base fields recorded in items where the item tax is equal to the Tax field in this item and the TasaOCuota of the item, which is equal to field TasaOCuota in this item.

Example: For each tax type, the corresponding amount should be recorded, in the case of accounting services the corresponding base amount is $15,000.00. 

If there are only items with TipoFactor Exento, the amount in this item should be equal to the rounding of the addition of amounts in the Base fields recorded in the items. 

Impuesto

Tax

The code for the type of transferred tax, must be entered, which is included in the catalogue c_Impuesto (c_Tax), published in the Tax Administration Service website.

Example:

Tax=002

TipoFactor

Factor Type

The factor type applicable to the tax base, must be entered, which is included in the catalogue c_TipoFactor (c_FactorType), published in the Tax Administration Service website.

Example:

FactorType= Rate

TasaOCuota

Quote or Fee

The value of the rate or fee of the transferred tax for each transaction receipt with the general public registered in the receipt could be recorded, which is included in the catalogue c_TasaOCuota (c_RateORFee), published in the Tax Administration Service website.

The value of the rate or fee that is recorded must correspond to a record where the tax column corresponds to the Tax field and the factor column corresponds to the field Factor Type.

Example:

Rate or Fee= 0.160000

Importe

Amount

The amount of the transferred tax can be recorded, grouped by Rate or Fee and Factor Type, which must have up to the number of decimals that the currency supports, negative values are not allowed and must be equal to the rounding of the sum of the amounts of the transferred taxes recorded in the concepts where the tax of the concept is equal to the tax field of this section and the Rate or Fee of the concept is equal to the Rate or Fee of this section.

Example:

Amount= 2400.00

Nodo: Complemento

Complement

In this node, the CFDI Certification Provider must include the Digital Tax Stamp complement, in mandatory way, and in its case, the Tax Administration Service website must include the CFDI Tax Registry complement when the global CFDI is issued through the electronic tool “Factura Fácil”.

Node: Addenda

In this node, the extensions to this form that are useful to the taxpayer can be entered. For the rules of its use, refer to the technical documentation.

FormaPago

The code for the form of payment with which the receipt for operations with the general public was paid should be recorded. 

If there are receipts for operations with the general public with different forms of payment, a global CFDI should be prepared for each one of them.

The different codes for the form of payment are included in catalogue c_FormaPago.

Example:

FormaPago= 02

Node:Concepto

This node should include detailed information about every receipt for operations with the general public.

ClaveProdServ

This field should include the code in catalogue c_ClaveProdServ available in SAT website, for the corresponding producto: 

• “15101514” in the case of Diesel.
• “15101514” in the case of regular gasolina below 91 octanes.
• ·        “15101515”  in the case of premium gasolina above 91 octanes.
• “15101510” in the case of liquefied petroleum gas.
• “15111512” in the case of natural gas.
• “15101500” in the case of lubricants, oils and other products related to customer´s business line.

Example:

ClaveProdServ= 15101505

NoIdentificacion

This field should include the number of license granted by the Energy Regulating Commission, followed by a dash in order to record a single and consecutive number by hosepipe, which will consist of less than 40 characters.

Licenses whose nomenclature should be recorded are the following:

1. Issued to the public of gasolines and diesel through a service station (With PL/XXXXX/EXP/ES/AAAA-type nomenclature) 

1. Issued to the public of gasolines and diesel through a multimodal service station - (With PL/XXXXX/EXP/ES/MM/AAAA-type nomenclature)

1. Issued to the public of natural gas through a service station with specific purpose (With: G/XXXXX/EXP/ES/FE/AAAA-type nomenclature)

1. Issued to the public of natural gas through a multimodal service station. (With G/XXXXX/EXP/ES/MM/AAAA-type nomenclature)

1. Issued to the public of liquefied petroleum gas through a service station with specific puroseExpendio. (With LP/XXXXX/EXP/ES/AAAA-type nomenclature)

1. Distribution of Lequified Petroleum Gas through Auto Tankers – (With LP/XXXXX/DIST/AUT/AAAA-type nomenclature).

1. Distribution of Liquefied Petroleum Gas through Distribution Plant – (With LP/XXXXX/DIST/PLA/AAAA-type nomenclature)

1. Distribution of natural gas through pipelines – (With G/XXXXX/DIS/AAAA- type format)
2. Distribution of natural gas through means other than pipelines – (With G/XXXXX/DIS/OM/AAAA-type nomenclature)

Example A: 

For distribution to the public of gasolines and diesel, through a service station, the following ID number will be issued: 

NoIdentificacion = PL/00320/EXP/ES/2019-1

Example B:

For distribution to the public of Liquefied Petroleum Gas, through a service station with specific purpose, the following ID number will be issued:

NoIdentificacion = LP/00751/EXP/ES/2016-105012365

If it is an expense receipt, this field should include information from NoIdentificacion field in the tax receipt related to this CFDI.

Note: When code “15121500” is entered, the folio number or the number of operation of the receipts for operations with the general public should be recorded, and will consist of less than 40 characters. 

Amount

This field will include the amount in liters of diesel, gasoline, liquefied petroleum gas or cubic meters, in the case of natural gas, corresponding to each item.

Note: When measurement is in a different unit, the corresponding conversion should be performed.

UnitCode

“LTR” code should be recorded in the case of diesel, gasoline, liquefied petroleum gas and “MTQ”, in the case of natural gas, from catalogue c_ClaveUnidad published in SAT website.

Note: When measurement is in a different unit, the corresponding conversion should be performed.

Example:

ClaveUnidad= LTR

Description

This field will include the product description. 

UnitValue

This field should include the unit value or price for every item, which will consist of zero to six decimal digits.

Whether the receipt is “I”-type (Income) or “E”-type (Expense), this value should be above zero. 

Example:

ValorUnitario= 1230.00

Node: Taxes

This node should include taxes applicable to every item.

If information is recorded in this node, transfer section should exist.

Node:Transfers

This node should include transferred taxes applicable to this item.

Node:Transfer

This node should include detailed information about a tax transfer applicable to every item.

If an item includes taxes transferred for Fee and Rate, it should be entered into different sections.

Note: It should be considered that these receipts do not really have a receiver who could use them for crediting purposes; thus, the breakdown of transferred taxes is intended to give control and make the identification of this information easier to their issuer.

Tax

The code for the type of transferred tax applicable to every item, which are included in catalogue c_Impuesto published in SAT website. 

Example:

Tax= 002

FeeOrRate

The value for the fee or rate of the transferred tax for every item should be recorded. Required when the TipoFactor field corresponds to TasaOCuota.

If the value recorded is fix, it should correspond to the type of tax and factor according to catalogue catálogo c_TasaOCuota.

If the value recorded is variable, it should correspond to the range between the minimum and maximum value indicated in the catalogue.

Example:

TasaOCuota= 0.160000

Amount

The amount of transferred tax applicable to every item should be recorded. No negative values are allowed. 

This field is required in field TipoFactor when it is recorded as TasaOCuota.

The value in this field will be estimated by the system issuing the receipt and will consider the roundings recorded for this field in technical standard in Attachment 20, see the technical documents for more information in SAT website.

This field should include between zero to six decimal digits.