Questions and answers on Annex 20 version 3.3

Should the CFDI be cancelled when the receiver gives a different use to that stated in the UsoCFDI field?

No, entering a code different to the use of the CFDI given by the entity who receives the receipt, will not be a reason for cancelation or replacement, and will not affect deductions or tax credit. 

Legal Grounds: Annex 20 Guide to complete digital tax receipt by Internet, version 3.3 published in the SAT Portal. 

Negative amounts may be entered in the CFDI version 3.3?

No, in version 3.3 of the CFDI no negative numbers are applicable for any data.

Legal Grounds: Annex 20, version 3.3 in force.

How should withheld and transferred taxes be reflected in CFDI version 3.3?

In version 3.3 of the CFDI, transferred and withheld taxes applicable for each item entered in the receipt will be included, and the following should be specified:

Base to calculate tax.

Tax (Type of tax (Income Tax, VAT, Special Tax on Production and Services).

Type of factor (Rate, fee or exempt).

Rate or fee (Value of the rate or fee corresponding to the tax).

Amount (Tax amount).

Summary of transferred taxes should be included in the receipt, by Type of tax, Type of factor, Rate or fee and amount.

Summary of withheld taxes by Tax and Amount should be included in the receipt.

Likewise, if applicable, Total Transferred and/or Withheld Taxes should be entered.

Legal Grounds: Article 29-A, fraction VII, item a), first and second paragraph of the Federal Tax Code, Annex 20, version 3.3 in force and Annex 20 of the Guide to complete digital tax receipts by Internet version 3.3, published in SAT Portal.

When are the CFDI conditional fields compulsory?

The conditional fields will be compulsory, provided information is entered in any other field, which as a result of the validation rules included in the technical standard and stated in the Guide to complete receipts, makes it compulsory due to the fact that information is entered in such conditional fields.

Legal Grounds: Annex 20, version 3.3 in force and Annex 20 of the Guide to complete digital tax receipts by Internet version 3.3, published in SAT Portal.

How can products and services be classified according to catalog published by SAT (c_ClaveProdSev)?

The catalog classification is made up according to the common characteristics of the products and services, and if they are inter-related, the structure will be as follows:

Segment: It is identified by the first and second digit of the code.

Family: It is identified by the third and fourth digit of the code.

Class: It is identified by the fifth and sixth digit of the code.

Product: It is identified by the seventh and eighth digit of the code.

Example of code 10101502:

A code allowing to classify the receipt items should be entered, and they will be associated to the Class level, it is to say, when the last two digits have value cero “0”, they may be associated to the Product level, provided the code is entered in the catalog.

Legal Grounds: Annex 20, version 3.3 in force and Annex 20 of the Guide to complete digital tax receipts by Internet version 3.3, published in SAT Portal.

In CFDI issued for advance payments, should VAT be itemized?

Yes, VAT should be broken down into invoices issued for advance payments when the good or service to be acquired imposes VAT taxation.

Legal Grounds: Article 1 and 1-B of Law of the Value Added Tax, and Annex 20 of the Guide to complete digital tax receipts by Internet version 3.3, published in SAT Portal.

The customer made a mistake and paid more or made a wrong payment. An invoice has to be issued?

If the customer paid more than the amount they owed or if the excess amount will not be taken as an advance payment, the customer should be reimbursed the amount they overpaid.

In case the overpayment or in case the wrong payment is taken as an advance payment, a CFDI should be issued according to that stated in Appendix 6, Procedure to issue CFDI, in case of advance payments being received.

Legal Grounds: Article 29 of the Federal Tax Code, and Annex 20, Guide to complete digital tax receipts by Internet version 3.3, published in SAT Portal.

How should local taxes be included in CFDI version 3.3?

Local taxes should be entered in the “Local Taxes Complement”, published in the SAT Portal.

Legal Grounds: Rule 2.7.1.8. of the Resolution of the Annual Amendments to the Lax Law in force and Appendix 1 General Notes of Annex 20 Guide to complete digital tax receipts by Internet, version 3.3, published in the SAT Portal.

Is the taxpayer who receives the CFDI compelled to thoroughly validate product/service codes of every invoice they receive?

There is no obligation to thoroughly review them; it is recommended to check that the entered data is correct and that they match, at least in general terms with the goods or services being dealt with, and that its description is entered in the receipt.

Legal Grounds: Annex 20, version 3.3 in force and Annex 20, Guide to complete digital tax receipts by Internet, version 3.3, published in the SAT Portal.

If my customers have not updated their address in Mexico City; should I change it for purposes of entering it in the CFDI?

For version 3.3 of the CFDI, the fields of the issuer and receiver address are removed.

In version 3.3 of the CFDI, in the area indicating place where the receipt is issued, the zip code of the place where the receipt is being issued should be entered (that of the headquarters or branch). The zip code should match a code included in the catalog c_CodigoPostal published in the SAT Portal.

Legal Grounds: Article 29-A, of the Federal Tax Code, and Annex 20 of the Guide to complete digital tax receipts by Internet version 3.3, published in SAT Portal.

Are there CFDI version 3.3 validators?

The form and syntax validator of the CFDI that was available in the SAT Portal, went out of service on May, 2017, due to the fact that it is deemed that a certified CFDI fulfills technical or structure specifications, as stated in Annex 20.

If it is necessary to validate a receipt form and syntax, the tool should be purchased from a software provider.

Which is the payment method that should be entered in the CFDI for the total value of the operation, in case of partial or deferred payments?

The PPD (Partial or deferred payment) code of the catalog c_MetodoPago published in SAT Portal should be entered.

Legal Grounds: Annex 20 Guide to complete digital tax receipts by Internet version 3.3, published in SAT Portal.

What happens if I make a mistake when classifying product or service codes in the CFDI?

In case a “mistake” is made when entering the product or service code, the invoice should be re-issued, correcting such mistake.

In order to classify products or services being invoiced, look up Appendix 3 of Annex 20, Guide to complete digital tax receipts by Internet version 3.3, published in SAT Portal, and the classification tool published in that same Portal may be used.

Legal Grounds: Appendix 3 Classification of Products and Services of Annex 20 Guide to complete digital tax receipts by Internet version 3.3, published in SAT Portal.

How should CFDI with tax exemption items be entered?

In the Node: Traslados [Transfers] detailed information about the tax should be entered, as follows:

Base to calculate tax.

Tax (Type of Tax, Income Tax, Value Added Tax, Special Tax on Production and Services.

Type of Factor (exempt).

TasaOCuota and Importe [Amount] should not be entered.

Legal Grounds: Annex 20 version 3.3 in force.

In case a CFDI has been paid with different forms of payment, what form of payment should be entered in the receipt?

In case of applying more than one form of payment in a transaction, taxpayers should include in this field, the code of the form of payment with which most of the payment amount is being settled. In case of receiving different forms of payment in the same amount, the taxpayer should, at its option, enter one of the forms of payment with which the consideration was received.

Legal Grounds: Annex 20 Guide to complete digital tax receipts by Internet version 3.3, published in SAT Portal.

If a deposit is made to guarantee payment of rents in case of a lease contract; should such deposit be invoiced as an advance payment?

If the operation dealing with is the delivery of an amount as a security deposit, it is to say, an amount that secures the compliance of any payments, such as in case of security deposit made by the tenant to the lessor to secure payment of rents, when dealing with a lease contract, this is not an advance payment.

Legal Grounds: Annex 20 Guide to complete digital tax receipts by Internet version 3.3, published in SAT Portal.

In which cases should a CFDI be issued for advance payments?

In operations where an advance payment is made:

When the good or service to be acquired is not known or defined yet, or when its price is not known.

When the good or service to be acquired and its price has not been defined.

Legal Grounds: Annex 20 Guide to complete digital tax receipts by Internet version 3.3, published in SAT Portal.

If I have several branches, but my invoicing system is in the headquarters, what zip code should I enter in the CFDI place of issuance?

In case of issuing a tax receipt at a branch, the zip code of such branch should be entered, regardless the fact that the invoicing systems of the company are at an address other than that of the branch.

Legal Grounds: Article 29-A, sections I and III of the Federal Tax Code, Annex 20 Guide to complete digital tax receipts by Internet version 3.3, published in SAT Portal.

In which section of the CFDI penalties or non-compliances may be entered in case of public works?

They may be added in the node “Addenda”.

Legal Grounds: Annex 20 Guide to complete digital tax receipts by Internet version 3.3, published in SAT Portal.

What measure unit code should be used to invoice services?

The unit code will depend on the type of service or the supplier’s line of business. According to catalog c_ClaveUnidad published in SAT Portal.

For example:

A land transportation service may be classified by distance (KMT), by weight being transported (KGM), by passenger/seat (IE – persona), or by trip (E54).

A lodging service may be measured by rooms (ROM), time elapsed (DAY), number of persons (IE).

Administrative and professional services may be provided by time (HUR – hora, DAY, etc.), by activity (ACT), by groups being taken care of (10), by hour-man (3C – month man).

Legal Grounds: CFDI catalogs version 3.3, published in the SAT Portal.

If I grant a discount to my customer on the total amount of an invoice after having issued it; what kind of CFDI should I issue?

An expenditure CFDI should be issued?

If the discount is applied at the moment of the sale or service rendering, the discount may be applied in the CFDI, in the description of concept.

Legal Grounds: Article 29, last but one paragraph of the Federal Tax Code and 25, first paragraph, section I. 

What exchange rate may the members of the financial system use when issuing a CFDI?

They may use the FIX exchange rate, of the last day of the month, or the issuance date or the closing date of the CFDI for operations in USA Dollars, and in case of other currencies, the one corresponding according to the last Equivalence table published by BANXICO.

Which is the form of payment code that the members of the financial system should use to issue a CFDI?

The code they should use is “03 Electronic fund transfer, included in catalog c_FormaPago of Annex 20.

Legal Grounds: Annex 20 version 3.3 in force.

In the “LugarExpedición” field of the CFDI, What zip code should the members of the financial system use?

They should enter the zip code corresponding to the financial institution address for tax purposes.

Legal Grounds: Article 29-A, sections I and III of the Federal Tax Code and Annex 20 Guide to complete digital tax receipts by Internet version 3.3, published in SAT Portal.

What unit code should be used for services rendered by members of the financial system to issue a CFDI?

The unit code that may be used is “E48” Service Unit, included in catalog c_ClaveUnidad of Annex 20.

Legal Grounds: Annex 20 version 3.3 in force.

Which is the product or service code that should be used to classify services rendered by members of the financial system when issuing a CFDI?

The product or service code they may use is “84121500 Banking Institutions”, included in catalog c_ClaveProdServ of Annex 20.

The above mentioned may be used, but due to the nature of the service rendered, members of the financial system, may still classify it in a special way.

Legal Grounds: Annex 20, version 3.3 in force and Article 7 of the Income Tax Law.

For purposes of issuing the CFDI referred to in rule 2.7.1.20, in cases when it should be issued completely in zeros, members of the financial system may take the following into consideration:

Members of the financial system may enter a charge with a value of one cent or the amount determined for “Invoicing Services”, with the product or service code “84121500” (Banking institutions) and with the unit code “E48” (Service Unit), including a description for discount for the same amount.

Can an invoice be paid with goods or services?

No, in the catalog there is no form of payment in-kind or service, due to the fact that the person who wants to pay in-kind is selling goods, therefore, they should issue a revenue CFDI for the goods they are selling. On the other hand, if this person wants to pay with a service rendering, they should issue a CFDI for that service.

Both in case of selling goods and rendering service, it is deemed that the customer and the supplier are the same taxpayer, therefore form of payment “17” Payment Clearing may be applied.