Contents
- Introduction
- Online Digital Tax Receipt (CFDI) Filling Guide
- Glossary
- Appendix 1 Receipt Catalogues
- Appendix 2 Procedures for issuing CFDIs in the case of advances received
- Appendix 3 Collection on behalf of third parties or through intermediaries
- Appendix 4 Example of a graphic representation of an invoice issued for the payment of water supply using version 3.3 of the 20th Annex
- Appendix 5 Emission of receipts for the support or incentives granted by public entities
- Appendix 6 Emission of receipts for partial or deferred payments
Introduction
Tax receipts must be issued for the acts or activities that are carried out, for the income received or for the withholding of contributions made by taxpayers, whether they are individuals or corporations.
Article 29-A of the Federation´s Fiscal Code (CFF) establishes the requirements for the Online Digital Tax Receipt (CFDI). According to what is established in Article 29 section VI, receipts must comply with the specifications determined by the Tax Administration Service (SAT) in terms of information technology and general rules.
Issuing CFDIs is mandatory for taxpayers, individuals or corporations, in accordance with Article 29, first and second paragraphs, section IV and penultimate paragraph of the CFF and 39 of the Regulations of the Tax Code Federation.
Beginning on fiscal year 2017, the Federation, states, municipalities and institutions that are required by law to hand over to the Federal Government the full amount of their surplus of transaction, are obliged to issue tax receipts for the contributions, products and yields they collect, as well as for the supports or incentives they grant, within the 86th Article´s fifth paragraph of the Income Tax Law.
In case the reader has any doubt or is in a situation that is not resolved in this guide, please refer to the following documents, which are published in the Tax Administration Service website:
- Technical documents:
http://www.sat.gob.mx/informacion_fiscal/factura_electronica/Paginas/Anexo_20_version3.3.aspx
This filling guide is a document which purpose is to explain to taxpayers the correct way to complete and issue an Online Digital Tax Receipt, observing the definitions of the technological standard of Annex 20 and the applicable legal provisions in force, using examples that facilitate the explanations. It is important to clarify that the data used for the examples are fictitious and only for didactic purposes, in order to easily explain how an Online Digital Tax Receipt is filled.
For the foregoing, the reader should be aware that the explanations made in this filling guide do not replace the existing legal or regulatory tax provisions, so in matters other than the correct form of filling and issuing an Online Digital Tax Receipt, as may be those relating to the determination of contributions, subjects, objects, rates, tariffs, calculation mechanics, requirements of deductions etc., taxpayers must comply with applicable tax provisions.
Filling Guide for the Online Digital Tax Receipt (CFDI)
When the Federation, states, municipalities and institutions that by law are obliged to deliver to the Federal Government the full amount of their surplus of transaction, issue an Online Digital Tax Receipt for the contributions, products and yield, as well as for the supports or incentives granted, this must be prepared with the specifications indicated in each of the fields, which are expressed in non-computer language.
In the following descriptions when the use of a value is established, this must be shown with quotation marks, but in the CFDI it must be registered without including the quotation marks, respecting upper and lower case letters, numbers, spaces and punctuation.
Name of the node or attribute
Node: Receipt
Version
Series
Folio
Date
| Description
Standard form of the Online Digital Tax Receipt.
Must have the value “3.3”.
This data is integrated by the system used by the public entity for the issuance of the tax receipt.
It is the serial number used by the public entity for internal control of your information. This field accepts from 1 to 25 alphanumeric characters.
It is the folio of internal control that allocates the public entity to the receipt, can be conformed from 1 to 40 alphanumeric characters.
It is the date and time of issuance of the tax receipt. It is expressed in YYYY-MM-DDThh: mm: ss, and it must correspond to the local time where the receipt was issued. This data is integrated by the system used by the public entity for the issuance of the tax receipt.
Example: Date: 2017-01-27T11:49:48
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Stamp
Payment method | It is the digital stamp of the tax receipt generated with the certificate of digital stamp of the public entity issuing the receipt. It functions as the signature of the issuer of the public entity and integrates the system used to issue the receipt.
The code of the payment method of the contributions, products and yields described in the receipt or the form in which the donation is received, is registered. The public entities must enter here the code corresponding to the payment method, in accordance with the catalogue c_FormaPago (c_PaymentMethod) published in the Tax Administration Service website.
In this case, a CFDI should not be issued in addition to the "Payment Receipt", because the receipt is already paid.
In this case, the code to the payment method must be "PPD" (payment in partialities or deferred) and when the total or partial payment is received, a CFDI must be issued additionally with the "Payment Receipt" for each payment received.
The different codes for payment method, are included in the catalogue c_FormaPago (c_PaymentMethod). Example: |
Certificate no.
Certificate
Payment conditions
Subtotal |
Payment Method= 01
When the type of receipt is "E" (Expense), the payment method should be the same code registered in the Online Digital Tax Receipt "I" (Income) that gave rise to this receipt, derived from either a refund, discount or bonus, according to the catalogue of payment methods in Annex 20, optionally, the code of payment method with which the discount, refund or bonus is being made, may be registered.
It is the number that identifies the certificate of digital seal of the public entity, which includes the system used for the issuance of the tax receipt.
It is the content of the certificate of the digital seal of the public entity and integrates the system used for the issuance of the tax receipt.
The conditions applicable for the payment of the tax receipt can be applied, when they exist and when the type of receipt is I (Income) or E (Expense).
In this field, you can register from 1 to 1000 characters.
Example: Payment Conditions= 3 months
It is the sum of the amounts of the concepts before discounts and taxes. Negative values are not allowed. When the field Type of Receipt contains the code corresponding to Income (I), the amount registered in this field must be equal to the sum of the amounts of the concepts recorded in the receipt.
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Discount
Currency
Exchange rate
Total
Receipt type | It is the total amount of discounts applicable before taxes. Negative values are not allowed. It should be registered when there are discount concepts in the receipt, the value of this field must be less than or equal to the Subtotal field. In case of no discounts on the receipt, this field should be omitted.
The local currency code "MXN" must be registered, according to ISO 4217.
In this type of receipts, will always be registered in local currency.
The currency code is included in the catalogue c_Moneda (c_Currency).
Example: Currency= MXN
This field should not exist.
It is the sum of the subtotal, minus the applicable discounts, plus the contributions received (taxes transferred - federal or local, rights, products, yield, social security contributions, contributions for improvements) less taxes withheld. Negative values are not allowed. This field must have up to two decimals.
The "I" (Income) code must be registered for the issuing public entity, which is included in the catalogue c_TipoDeComprobante (c_TypeOfReceipt).
Example: Type of Receipt= I
When a refund, discount or bonus is required, this will be documented with an "E" (Expense) invoice type.
When an Online Digital Tax Receipt is issued for the granting of support or incentive, it will also be documented as an "E" invoice type. See the Online Digital Tax Receipt appendix for expenses, in this document. |
Payment method
| The corresponding code can be registered to identify if it is paid a) In a single payment (upfront), or b) in installments or deferred. The different codes of payment method are included in the catalog c_MétodoPago (c_PaymentMethod).
Example: If a taxpayer makes the payment in a single payment, he/she must register the following in the field of payment method:
Payment Method= PUE
The PUE (upfront payment) code can be registered, when the payment is made at the time of issuing the receipt.
Example: If a taxpayer makes the payment in installments, he/she must register the following in the field of payment method:
Payment Method: PPD
When the payment is not made at the time of issuing the receipt, and this is done later, the code "PPD" must be recorded (partial or deferred payment), so the receipt must be issued for the total value of the transaction, and then, when the first payment is made, an invoice with a payment receipt must be issued.
If at the time of the transaction the payment of the installment is made, the receipt must be issued for the total amount of the transaction and a second receipt with the payment receipt for the partiality.
|
Place of issuance
Confirmation | The zip code of the place of issuance of the receipt (tax address of the public entity or the branch or collection office) must be registered. It must correspond to a zip code included in the catalogue.
If a tax receipt is issued in a branch or collection office of the public entity, the zip code of the public entity must be registered; even though the billing systems of the public entity are addressed differently than the branch and collection office.
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.
The different zip codes are included in the catalogue c_CodigoPostal (c_ZipCode).
Example: Issuance Place= 01000
The unique and unrepeatable confirmation code issued by the Online Digital Tax Receipt Certification Provider, or Tax Administration Service to issuers (users) must be registered, to issue the receipt with amounts outside the established range. When the equivalent value in MXN of the Complement Amount field, exceeds the limit published by the Tax Administration Service, the issuer must obtain a confirmation code in a non-automatic way in order to confirm that the amount is correct and integrate it in this field into the Online Digital Tax Receipt.
Example: Confirmation= ECVH1
5 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: Related CFDIs
Relation type
Node: Related CFDIs
| In this node the information of related tax receipts can be expressed.
The code to the relation between the receipt being generated and the previous CFDIs must be recorded.
The different codes for the Type of Relation are included in the catalogue c_TipoRelacion (c_TypeRelation) published in the Tax Administration Service website:
Example: Relation Type= 04
In this node, the information of related tax receipts must be expressed.
The tax folio (UUID) of a tax receipt related to this document, can be registered.
Example: UUID= 5FB2822E-396D-4725-8521-CDC4BDD20CCF
|
Node: Issuer
Federal Taxpayers Registry Code
Name
Tax regime
Node: Receiver | In this node, the information of the public entity that issues the tax receipt, must be expressed.
The Federal Taxpayer’s Registry Code (RFC) of the public entity issuing the receipt, must be registered. This field must contain 12 characters.
Example: Rfc= SAT970701NN3
The name of the public entity issuing the receipt, can be registered.
Example: Name = Tax Administration Service.
The tax regime code 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) published in the Tax Administration Service website.
Example: In the case of public entities organized as Non-Profit Legal Entities, the following should be recorded:
Tax Regime= 603
In this node, the information of the tax payer receiving the receipt, must be expressed.
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RFC
Name
Tax address | The Federal Taxpayer’s Registry Code (RFC) of the receiver of the receipt, must be registered, i.e., who pays the duty, product, yield or receives the support or incentive.
Example: In case the receiver is an individual, the "RFC" must be 13-characters long; when dealing with a legal entity, it is 12-character long.
Individual RFC= FIMA420127R44
Legal Entity RFC= COR391215F4A
In case of not having the RFC of the receiving taxpayer, enter the generic RFC XAXX010101000, and in case the receiving taxpayer is a resident abroad for tax purposes, enter the RFC XEXX010101000.
The name, corporate name or business name of the receiving taxpayer can be recorded on the receipt.
Example: In the case of an individual, enter: Name = Rafael Campos Ruíz
In the case of a corporation, enter: Name = La Villa S.A. de C.V.
When the receiver of the receipt is a resident abroad, the country code of residence can be registered for tax purposes of the receipt receiver.
Example: If the tax address of the foreign company receiving the tax receipt is in the United States of America, the following should be recorded:
Tax address= USA
|
No.RegldTrib
CFDI use | If the receiver of the receipt is a national resident, this field is left blank.
It is possible to enter the tax ID registry number of the receiver of the tax receipt when it is resident abroad; it can be 1 to 40 characters long.
Example: If the receiver of the tax receipt is resident abroad, it must be registered as follows:
No.RegIdTrib = 121585958
The code corresponding to the use that the receiver will give to the tax receipt, must be entered. In case the receiver does not know the use, the code "P01" (to be defined) must be entered.
The code provided by the receiver (individual or legal entity) to register in this field, must correspond to the values indicated in the catalogue c_UsoCFDI (c_UseCFDI).
Example: CFDI Use= G03
If a code is registered, and it is eventually different from the one corresponding to the use of the CFDI that will give the receiver of the receipt, this will not be cause for cancellation, nor will it affect their deduction or tax credit. | ||||||||||||||||||
Node: Concepts
Node: Concepts
CodeProdServ
ID Num.
Quantity
Unit code | If a CFDI is issued to a resident abroad with generic RFC, this field should be recorded the code "P01" (to be defined).
In this node the concepts by contributions, rights, products and yield of the public entity described in the receipt should be expressed.
In this node the detailed information of the contributions, products and yield described in the receipt should be expressed.
In this field, the code 93161700 - Tax Administration - must be registered of the c_ClaveProdServ (c_ CodeProdServ) catalogue.
Example CodeProdServ = 93161700
In this field, you can register the reference code, dependency string, or any other that identifies the transaction of the public entity issuing the tax receipt.
It can include from 1 to 100 alphanumeric characters and the information is of exclusive use of the public entity that issues the receipt.
Example: No. Identification= A0612587125897 that corresponds to the concept of water supply.
In this field, you must enter the amount of goods or services that correspond to each concept, it can contain from zero to six decimal places.
Example: A taxpayer makes the payment for water supply, in which 10 cubic meters were consumed.
Quantity= 10
In this field, the standard measurement unit code must be registered, in accordance with the catalogue c_ClaveUnidad (c_UnitCode), published in the Tax Administration Service website, applicable for the amount expressed in each concept. The unit must correspond with the description of the concept.
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Unit
Description
Unit value
Amount | Example: A taxpayer makes the payment for water supply fee; in this case, will be entered (standard cubic meter).
Unit Code= SM3
In this field, it is possible to register the measurement unit of the good or service of the transaction of the issuing public entity, applicable for the amount expressed in each concept. The unit must correspond to the description of the concept.
Example: Following the example of payment for water supply, you must enter cubic meter. Unit = Cubic meter
In this field, it is necessary to specify if the transaction that is invoiced in this document corresponds to a tax, right, product or yield, support or incentive, as well as to describe the concept by which the payment is made or the resource is delivered. It can be configured from 1 to 1000 alphanumeric characters.
Example: Description- Payment for water supply.
In case of requiring to further specify the transaction in this field, it will be possible to enter data that the public entities considers necessary.
In this field, the amount of the good, service, tax, right, product or yield, support or incentive covered by the concept, must be recorded.
Example: In the case of the payment for water supply, its unit value is $ 20.00 Unit Value = 20.00
The total amount of the goods or services of each concept must be entered. 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 rounding. No negative values are allowed.
Example: In the case of payment for water supply, the amount will be 200.00. |
Discount
Node: Taxes
Node: Property tax account
Number | Total Amount= 200.00
The amount of discounts applicable to each concept can be entered, and must be less than or equal to the Amount field. Negative values are not allowed.
Example: In the case of payment for water supply, a discount of 12.00 pesos is made. Discount - 12.00
This node should not be registered.
In this node, the number of property tax account with which the property was registered in the cadastral system of the state in question can be expressed, enter the data of identification of the certificate of non-amortizable real estate participation.
The account number of the property covered by each concept must be registered or, the identification data of the non-amortizable real estate participation certificate, in the case of a lease.
It can be configured from 1 to 150 digits.
Example: Number = 15956011002
In case the property tax account is made up of numbers and letters, the latter will be replaced by the number zero "0", and the number of the property tax account with the numbers and letters, must be entered in the Description field.
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Node: Complement concept
Node: Customs information
Node: Taxes
Node: Complement
Node: Addendum | This node should not be registered.
This node should not be registered.
This node should not be registered.
In this node, includes the mandatory Digital Tax Stamp complement.
In this node can be expressed additional data that can be added to the invoice within the receipt, which is not regulated by the Tax Administration Service.
Example: outstanding balance, announcements, social or advertising campaigns. |
Glossary
Node, element, section: Data set.
Attribute or field: It is a space to record data.
Contributions: These are taxes, social security contributions, contributions of improvements and duties.
Taxes: These are contributions established by law that must be paid by individuals and corporations who are in the legal or factual situation provided thereby, and which are different from social security contributions, contributions of improvements and duties.
Social security contributions: These are the statutory contributions made by persons who are replaced by the State in the fulfillment of obligations established by law in the field of social security, or to persons who benefit in a special way from social security services, provided by the same State.
Improvement contributions: These are those established in Law, by individuals and corporation who benefit directly from public works.
Duties: These are the contributions established in Law for the use or exploitation of public domain assets of the Nation, as well as for receiving services provided by the State in its public law functions, except when provided by decentralized agencies or decentralized bodies, when in this the latter case, these are considerations that are not provided for in the Federal Law on Rights. Rights are also the contributions of decentralized public agencies to provide exclusive services of the State. Yield: These are the revenues received by the State for functions of public law other than contributions, income derived from financing and those obtained by decentralized agencies and state-owned enterprises.
Product: These are the considerations for the services rendered by the State in its functions of private law, as well as for the use, yield or transfer of goods of the private domain.
Contribution accessories: These are the surcharges, penalties and execution expenses that derive from the contributions.
Product accessories: These are the surcharges, penalties and execution expenses that derive from the products.
Accessories of yield: They are the surcharges, penalties and execution expenses that derive from yield.
Electronic funds transfer: A service that allows payments between customers of banks, where users order their bank transfers of funds to third parties who have their account in any other bank, with application date in one or two days for any amount.
SPEI (Interbank Electronic Payment System): It is a system developed and operated by the Bank of Mexico that allows the public to make electronic payments in a matter of seconds (it is an electronic transfer of funds) through internet or mobile banking. This system allows you to transfer money electronically between deposit bank accounts, almost instantaneously.
Public entity: It will be understood as a public entity for the purposes of this guide, the Federation, states, municipalities and institutions that by law are obliged to deliver to the Federal Government, the full amount of their remaining transaction.
Appendix 1 Receipt Catalogues
The catalogues contain the details of the codes and descriptions that facilitate the filling of the receipt, and can be queried at the following website:
http://www.sat.gob.mx/informacion_fiscal/factura_electronica/Paginas/Anexo_20_version3.3.aspx
Appendix 2 Procedures for issuing CFDIs in the case of advances received
Nodes and fields not mentioned in this procedure, must be registered in the tax receipt, according to the specifications contained in section I of this Guide.
Previous considerations.
This procedure is only for the invoicing of transactions in which there are payments of advances, so it is important to consider the following:
- If the transaction in question refers to the delivery of a guarantee or deposit amount, i.e., the delivery of an amount that guarantees the fulfillment of some condition or service (as in the case of a deposit that is made by the lessee to the lessor to guarantee the payment of the rent in the case of a real estate lease), we are not in the case of an advance payment.
- In the case of transactions in which there is already an agreement on the good or service to be acquired and its price, even if it is an unwritten agreement, and the buyer or purchaser of the service makes the payment of a part of the price, then, we have a sale in installments and not an advance payment.
We will only be dealing with a transaction where there is an advance payment, when a payment is made in a transaction where:
- Either the good or service to be acquired has been determined, nor the price of these
- Neither the good or service to be acquired has been determined, nor the price of these.
- Billing applying advance payment with CFDI expenses
- Issuance of a CFDI for the advance payment received:
The taxpayer at the time of receiving an advance payment, must issue a CFDI for the advance payment, and must record the following information in the following fields:
- Receipt type: In this field, the code "I" (Income) from catalogue c_TipoDeComprobante (c_ReceiptType), must be registered.
- Payment method: In this field, the code from the catalogue c_FormaPago (c_PaymentMethod), must be registered as follows:
- If it is an advance payment, you must register the code with which the payment was made.
- If it is an advance payment, using the remaining balance of a previous payment, the code "99" (to be defined), must be entered.
- Payment Method: In this field, the code “PUE” (payment in on display) of the catalogue c_MetodoPago (c_PaymentMethod), must be entered.
- Node: Related CFDIs: This node must not exist.
- Node Concept: Only one concept in this receipt, must exist.
CodeProdServ: In this filed, the code “84111506” (invoicing services), must be entered.
Quantity: The value “1”, must be entered.
Unit Code: The code “ACT” (activity), must be entered.
Description: The value “advanced payment for good or service”, must be entered.
Unit Value: The delivered amount as advanced payment (before taxes), must be entered.
- Issue of a CFDI for the total value of the transaction.
The taxpayer, at the time of completion of the transaction and receiving payment of the consideration, must issue an "I" type CFDI (Income), and record the following information in the following fields:
- Payment Method: In this field, the payment method code that corresponds according to the catalogue c_FormaPago (c_PaymentMethod) must be entered.
- Payment Method: In this field, the payment method code that corresponds according to the catalogue c_FormaPago (c_PaymentMethod) must be entered.
- Node: Related CDFIs: This node must exist.
- Relation Type: In this field, the code “07” (CDFI by application of advance payment) from the catalogue c_TipoRelación (c_RelationType), must be entered, to relate this receipt with the advance payment previously issued.
- Node: Related CDFI: This node must exist.
- UUID: In this field, enter the tax folios of the receipt (advance payment), in 36 characters that relate to this invoice.
It is important to mention that if at the time of issuing the CFDI for the total value of the transaction, the difference between the CFDI for the total value of the transaction and the CFDI for "Expenses" is not paid, you must issue a CFDI with "Payment receipts" for each payment received.
- Issue of an "Expenses" type CFDI.
After the issuance of the CFDI by the total value of the transaction, the taxpayer must issue an "Expenses" type CFDI for the advance payment applied and record the following information in the following fields
- Receipt Type: In this field, the code “E” (Expenses) form the catalogue c_TipoComprobante (c_ReceiptType), must be entered.
- Payment Method: In this field, the code “30” (application of advance payment) from catalogue c_FormaPago (c_PaymentMethod), must be entered.
- Payment Method: In this field, the code “PUE” (payment in one display) from catalogue c_FormaPago (c_PaymentMethod), must be entered.
- Node: Related CFDIs: This node must exist.
- Relation Type: In this field, the code “07” (CFDI for application of advance payment) from catalogue c_TipoRelacion (c_RelationType), must be entered, in order to relate this receipt with the CFDI for the total amount of the transaction, previously issued.
- Node: Related CDFI: This node must exist.
- UUID: The tax folios of the receipt issued for the total amount of the transaction, must be entered, in 36 characters that relate to this invoice.
- Node Concept: Only one concept must exist in this receipt.
- CodeProdServ: In this field, the code “84111506” (invoicing service), must be entered.
- Quantity: The value “1”, must be entered.
- Unit Code: The code “ACT” (activity), must be entered.
- Description: In this field, the value “application of advance payment”, must be entered.
- Unit Value: In this field, the discount amount as advance payment before taxes, must be entered.
It is specified that the issue date of the CFDI of type "I" (Income) for the total value of the transaction, and the CFDI type "E" (Expenses), should be preferably the same, "I" (Income) for the total value of the transaction, and later, the "E" (Expenses) type CFDI.
Example:
B. Invoicing applying advance payment with remaining balance
I. Issuance of a CFDI for the value of the received advance payment:
The taxpayer at the time of receiving an advance payment, must issue an Online Digital Tax Receipt (CFDI) for the value of the advance payment, and must record the following information in the following fields:
- Receipt Type: In this field, the code “I” (Income) form the catalogue c_TipoComprobante (c_ReceiptType), must be entered.
- Payment Method: In this field, the code with which the payment was made, from catalogue c_FormaPago (c_PaymentMethod), must be entered.
- Payment Method: In this field, the code “PUE” (payment in one display) from catalogue c_FormaPago (c_PaymentMethod), must be entered.
- Node: Related CFDIs: This node must not exist.
- Node Concept: Only one concept must exist in this receipt.
- CodeProdServ: In this field, the code “84111506” (invoicing service), must be entered.
- Quantity: The value “1”, must be entered.
- Unit Code: The code “ACT” (activity), must be entered.
- Description: In this field, the value “advance payment of goods or services”, must be entered.
- Unit Value: In this field, the delivered amount as advance payment before taxes, must be entered.
II. Issuance of a CFDI for the remaining of the balance, related with the received advance payment.
The taxpayer to receive the payment of the balance of the consideration, should issue a CFDI for the remainder, and record in the following fields the information described below:
Receipt Type: The code “I” (Income) form the catalogue c_TipoComprobante (c_ReceiptType), must be entered.
Payment Method: The code with which the payment was made, from catalogue c_FormaPago (c_PaymentMethod), must be entered.
Payment Method: The code of the catalogue c_FormaPago (c_PaymentMethod), which corresponds to, must be entered.
Node: Related CFDIs: it must exist.
Relation Type: The code “07” (CFDI for application of advance payment) from catalogue c_TipoRelación (c_RelationType), must be entered, in order to relate this receipt to the advance payment previously issued.
UUID from node Related CFDI: The 36 characters of the tax folio of the receipt that covers the advance payment, must be entered.
Description of the node Concept: In this field, the description of the good or service of the company must be entered for each concept, followed by the legend; CFDI per remainder of an advance payment.
Unit Value: The value of the good or service must be entered for each concept.
Discount: The amount of the advance payment must be entered for each concept.
Example:
Appendix 3 Collection on behalf of third parties or through intermediaries
If public entities rely on third parties to receive payments corresponding to contributions, duties, products and yields, they may apply the provisions of rule 2.7.1.3. of the current RMF, to issue the corresponding receipt.
Based on the guidelines, the originators of contributions, duties, products and yields, can obtain a receipt issued by the third party to which a supplement containing the information of the public entity is incorporated.
The electronic address of the Tax Administration Service website is attached, where the "Complement concept for Electronic Invoices by third parties" can be queried.
http://www.sat.gob.mx/informacion_fiscal/factura_electronica/Paginas/complemento_terceros.aspx
Issuance of CFDI by commission agents and providers of collection services
- For the purposes of article 29, first and last paragraphs, and 29-A of the CFF, as well as 32, section III of the VAT Law, taxpayers acting as commission agents or providing collection services may issue CFDIs in name of the principals or borrowers with whom they have entered into the contract of commission or rendering of collection services, with respect to the transactions that they perform as commission agents or providers of collection services.
For these purposes, the receipts must comply in addition to the requirements referred to in articles 29 and 29-A of the CFF, with the following information:
- The code in the RFC of the principal or the borrower.
- Amount corresponding to the acts or activities carried out on behalf of the principal or borrower.
- Tax that is transferred or retained by the principal or borrower.
- Rate of tax that is transferred or retained by the principal or borrower.
In the CFDI that is issued, the "Complement Concept by Third Parties" must be incorporated, which the Tax Administration Service publishes on its website.
Regardless of the provisions of this rule, the commission agent or service provider shall be obliged to issue to the principal or borrower the CFDI corresponding to the commission or provision of the respective service.
When taxpayers who have opted to apply this rule, violate the provisions thereof, they will lose the right to apply the facility detailed therein, being the principal or the borrower responsible for issuing the CFDI.
CFF 29, 29-A, LIVA 32, RLIVA 35, RMF 2017 2.7.1.8.
Appendix 4 Example of graphic representation of an invoice issued for the payment of water supply using version 3.3 of the 20th Annex
Appendix 5 Issuance of receipts for the support or incentive granted by public entities
Pursuant to Article 86 of the Income Tax Law, paragraph 5, as of January 1, 2017, public entities are obliged to issue tax receipts for the supports or incentives they grant. This appendix describes the way in which the tax receipts issued should be documented.
A. When there is dispersion of resources:
1. In the field “Receipt Type”, the code “E” (Expenses), must be entered.
2. In the field “Payment Method”, the way in which the dispersion was made, must be entered.
3. In the field “Payment Method”, the code “PUE” (in one display), must me entered.
4. In the field “CodeProdServ”, the code 93161700, must be entered.
5. In the field No. Identification, you must enter the reference code, the dependency string, or any other that identifies the operation of the public entity issuing the tax receipt.
6. In the field “Quantity”, the value “1” must be entered.
7. In the field “Unit Code”, the code “C62” (one), must be entered.
8. In the field “Unit”, “ACT” must be entered.
9. In the field “Description”, the legal foundation that covers the dispersion of the source, must be registered.
Example: Incentive to the Creation and Artistic Development Mexico City article 8 of the Political Constitution of the Mexico City.
B. When there is no dispersion of resources and the benefit or incentive is applied directly to the payment of a contribution.
I. Issuance of Receipt Income Type.
Two vouchers must be issued, the first one of type income and the second of type expenses, to carry out the documentation of this type of transaction.
1. In the field “Receipt Type”, code type “I” (Income), must be entered.
2. In the field “Payment Method”, “99” (to be defined), must be entered.
3. In the field “Payment Method”, the code “PUE” (in one display), must be entered.
4. In the field “CodeProdServ”, the code 93161700, must be entered.
5. In the field No. Identification, you must enter the reference code, the dependency string, or any other that identifies the transaction of the public entity issuing the tax receipt.
6. In the field “Quantity”, the value “1” must be entered.
7. In the field “Unit Code”, the code “C62” (one), must be entered.
8. In the field “Unit”, “ACT” must be entered.
9. In the field “Description”, the legal foundation that covers the incentive or benefit to apply, must be registered.
II. Issuance of Receipt Expense Type.
1. In the field “Receipt Type”, code type “E” (Expense), must be entered.
2. In the field “Payment Method”, the code “17” Compensation, must be entered.
3. In the field “Payment Method”, the code “PUE” (in one display), must me entered.
4. In the field “Relation Type”, the code 01 “Credit note of the related documents”, must be entered.
5. In the field “UUID”, the tax folio (UUID) of the tax receipt related to this receipt (UUID of the receipt Income type), must me entered.
6. In the field “CodeProdServ”, the code 93161700, must be entered.
7. In the field No. Identification, you must enter the reference code, the dependency string, or any other that identifies the operation of the public entity issuing the tax receipt.
8. In the field “Quantity”, the value “1” must be entered.
9. In the field “Unit Code”, the code “C62” (one), must be entered.
10. In the field “Unit”, “ACT” must be entered.
11. In the field “Description”, the legal foundation that covers the dispersion of the source, must be registered.
Appendix 6 Issuance of receipts for partial or deferred payments
When agreements are made to pay in installments, products or yield, the public entity shall document these as follows:
- Issuance of the receipt for the total value of the invoice:
When the partial payment agreement is executed, the entity must issue the receipt for the total value of the transaction.
- In the field “Receipt Type”, the code type “I” (Income), must be entered.
- In the payment method, “99” to be defined, must be entered.
- In payment method, “PPD” payment in partialities, must be entered.
- Enter the total value of the invoice. In this example, the total value is $ 4,000.
B) Issue of the receipt with payment receipt:
Subsequently, when the payments are made, a receipt with the complement of the payment receipt must be generated, which must be issued within the first 10 calendar days of the month following the payment was received.
In the receipt:
- The fields “Payment Method”, are not registered in the receipt.
- In the field “Receipt Type”, “P” Payment, must be entered.
- In the field “CodeProdServ”, value “84111506”, must be entered.
- In the field “Quantity”, “1” must be entered.
- In the field “Unit Code”, value “ACT”, must be entered.
- In the field “Description”, value “Payment”, must be entered.
- In the field “Unit value”, “0” must be entered.
Example of payment receipt:
To the previous receipt, you must incorporate the complement called Complement for receiving payments. In this case, the payment of the first partialities is received for 1,000.00, the total of the partialities is 4.
In the Complement, you must order the following:
- In the field “Payment Date”, the date in which the payment was made must be entered.
- In the field “Payment Method”, the method in which the payment was received must be entered. In this case, enter 03 Electronic fund transfer.
- In the field “Amount”, the amount of the received payment must be entered, in this case, 1,000.00.
- In the field Id. Document, the UIDD of the receipt “I” (Income) type, issued for the total value of the transaction must be entered.
- In the field “Payment Method”, “PPD” Payment in installments or differed payment must be entered.
- In the field “No. Partiality”, the number of installment paid must be entered, in this case “1”.
- In the field “AmountBalanceAnt”, the amount of the unpaid balance of the previous installment must be entered. If it is the first installment, enter the total amount of the related document, in this case 4,000.00.
- In the field “Payed Amount”, the amount of the payment made in the first installment must be entered, in this case $1,000.00.
- In the field “Unpaid Amount”, the difference between the amount of the previous balance and the amount of payment must be entered, in this case 3,000.00.
Example of the payment receipt.
Each time the payment is received for each partiality, a receipt must be issued with a supplement to receive payments.
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