Requirements to check in: Everything you need to know

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Taxpayer friend, keep up to date with invoicing methods in México, know the Requirements to check in: Everything you need to know and complies with current law.

Since 2014, the electronic invoice, through Digital Tax Receipts, is mandatory for most taxpayers. Read on and expand your tax culture.

Requirements to invoice

An invoice is the proof that certifies the realization of a commercial operation. This means that a product or service has been bought or sold.

This document is mandatory for issuance due to its commercial nature. There are some requirements that must be fulfilled correctly.

Individuals or individuals can invoice easily and simply, using electronic invoices. This modality generates security and trust for both the issuer and the recipient.

For the issuance of electronic invoices, the following requirements must be met:

Register the registration with the RFCEither through the electronic modality provided by the SAT, or in person, by appointment at the authorized offices.

Presenting the following documents:

  1. The CURP or personal identity card.
  2. Mexicans by naturalization, present the letter of naturalization in original and photocopy
  3. Foreigners, the passport or the document that certifies their current immigration status.
  4. A record of the tax address and the activity carried out.
  5. Identity document as a taxpayer that is not expired.
  6. The manifestation of conformity to register in the RFC and the billing related to the commercial operations that it carries out.

Carry out the management to obtain the electronic signature, You must make an application and go to a SAT office, with the following:

  1. A photograph from the front with capture of the Iris.
  2. Fingerprints and autograph signature.
  3. The CURP, an email address and a mass storage unit.

Obtain the Digital Seal Certificate, this procedure is very simple. The SOLCEDI application must be downloaded from the portal SAT and complete the application. Then send it and make a contract for the issuance of invoices, according to the needs to be satisfied. The certificate is valid for four years.

What do I need to enroll in the RFC?

The requirements are subject to the type of person and all requested documents must be submitted in original, namely:

Natural Persons, they must enter the SAT portal. Complete the respective form until the single registration voucher is generated. There the homoclave, the fiscal identity card and the two-dimensional barcode are shown, with this document you must go to the authorized offices.

For Minors under 16 years of age who receive any salary, parents must request an appointment at SAT and come with the following documents:

  1. Proof of birth and personal identification issued by the National Population Registry or RENAPO.
  2. Written document with the minor’s signature, where he expresses his will to register in the Federal Taxpayers Registry. Specifying that he will not exercise another activity until he reaches the age of majority.
  3. Document that proves your tax address.
  4. In the cases of legal guardians, possess the judicial Resolution certified by a notary public
  5. The manifestation of acceptance by the parents who will represent the minor.
  6. The valid identity documents of any of the persons accompanying the minor, as well as the proof of the respective tax registration.

Moral persons, They must start by pre-registering through the SAT portal. You then have 10 days to submit the following documents:

  1. The proof of pre-registration in the RFC.
  2. Certified copy of the document of incorporation of the company or commercial company
  3. The legal representative must have an original power of attorney. If the document was issued outside of Mexican lands, have an apostille and made official by the Mexican public notary. It must also be in the Spanish language.
  4. The valid and original identity document of the legal representative.
  5. The RFC key of all the members that appear in the articles of incorporation and if their RFCs are not in said document, attach proof of certification of the respective RFC keys.

What is the SAT

The acronym SAT corresponds to Service tax administration. It is an institution under the subordination of the Ministry of Finance and Public Credit of México but as a decentralized body.

Its main purpose is to enforce the laws on tax and customs matters.. In addition to creating campaigns that motivate both individuals and legal entities to become partners in a proportional and equitable manner in public spending.

Another of your responsibilities is to be Controller of the timely compliance of taxpayers with tax and customs provisions.

You must also develop strategies that facilitate and encourage voluntary compliance.

And last but not least, It is in charge of issuing and providing the necessary information to improve the design and evaluation of the tax policy.

The SAT was born in 1997, as a fiscal authority, supported by the Tax Administration Service Law.

A year earlier, in March 1996, the restructuring of the Ministry of Finance and Public Credit was authorized and registered.

And it is where the SAT begins to exercise as a substitute for the functions of the Undersecretariat of Revenue, in addition to other administrative units.

In search of the optimization of income policies and in view of the operational and functional dynamics of the SAT, the need arises to reassign the powers regarding income policy.

Including tax and customs policy, as well as tax incentives. Maintaining congruence with public finance policies, in the economic and social matter of the country.

How do I generate an electronic invoice

The generation of an electronic invoice involves the fulfillment of a series of steps, which we will deal with below:

The issuance of the CFDI, the taxpayer carries out the electronic invoice in its internal invoicing system, which has been created in accordance with the provisions of the law for the issuance of a CFDI.

This implies that a data file organized in XML format has been created, which includes the digital seal certificate or CSD of the taxpayer, and issued by the SAT.

When the taxpayer generates this file by their own means, the CFDI is sent to be validated in SAT. This referral is made through a reliable and secure communication channel that goes to the data center of the authorized body.

The second step corresponds to the Validation of the issued CFDI, where the Digital Commerce unit receives and reviews the document.

The information that is validated:

  • The time between the date of shipment of the document and the one of receipt of the document for its certification is not more than 72 hours.
  • That the document does not have previous certification
  • Validity of the digital seal certificate (CSD) for the date the voucher was generated, and that the CSD corresponds to the taxpayer generating the document.
  • Validate the form of the document that complies with the technical specifications issued from the current miscellaneous tax resolution.

Once the validation has passed, enter the third step of Voucher Certification, where when this validation is positive, the taxpayer is answered, attaching the “Fiscal Folio”. Known as UUID, detailing the date and time of certification, the digital seal and SAT certificate, in addition to the stamp seal.

So we got to the CFDI statement, The “Digital Commerce” unit, acting as PAC, connects directly with the SAT, and declares all the CFDI that have been certified over time corresponding to less than 72 hours, This action exempts the taxpayer from making monthly summaries.

In this step you Send the CFDI to the issuing taxpayer, to through electronic tools created for this purpose. The taxpayer performs the electronic receipt to be able to print the CFDI with the respective data.

Having complied with the previous steps, the Sending the CFDI to the receiving taxpayer. This process can be by the recipient’s email address from the issuing taxpayer’s internal billing system. Or, by publication on the portal of the “Digital Commerce” unit, where it will be available to the recipient taxpayer for consultation and download.

CFDI electronic invoices

We will begin by defining that the CFDI, is the Digital Tax Receipt by Internet.

They are the Electronic Documents that are validated by SAT and require the Taxpayer to have the CSD Digital Seal Certificate, issued from the SAT portal to be able to electronically sign their documents.

This documents They represent for Taxpayers, greater security and savings in the issuance of invoices. In addition to achieving the optimization of its internal controls. Motivating them to use technological processes and to change practices in this matter.

Also for the environment, benefits are generated as they decrease, almost eliminating the issuance of paper receipts.

In relation to legality, CFDIs comply with the regulations established by law and enjoy the validity, authenticity and integrity of their content, just like traditional vouchers.

With these characteristics, greater legal certainty is generated and the risks of fraud decrease, as well as the tax evasion that causes the issuance of false receipts.

Among the types of CFDI, are in addition to the invoices, the receipts for professional fees and payroll. Including credit and debit notes, and withholdings and payments.

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