The new version of the CFDI (Fiscal Electronic Invoice) has turned out to be a headache for some people, since the authorities have been saying that all that is needed is the RFC, but in practice this is not real. There are other fields in the invoice that need to be filled for it to be valid. These are the things that we must know to issue our CFDIs.
Uso de CFDI (Use of CFDI):
This is the use that will be given to the CFDI that will be issued to us: there are different uses such as investment, expense, personal write off, etc. We suggest that, if you are not sure of the use that will be given to said CFDI, you should use the option P01- Por definer (To be defined).
Forma de Pago (Payment Method):
Choose the payment method of the transaction, the most common ones are: cash (01), wire transfer (03), check (02), debit (28) or credit card (04), among others.
Método de pago (Payment terms):
This could be PUE (Payment in one exhibition) or PPD (Deferred or partial payment); the first one is used when the total amount of the transaction will be paid before the issuing of the CFDI; and the second one will be used when the purchase is with credit or when it is going to be paid in several payments.
It will be the communication method used to receive our CFDI with extensions .PDF and .XML, being this last file the one required by our fiscal advisors.
Now that we know the basic information let’s put it to practice; here we listed the most common situations in which we may find ourselves when we request a CFDI
* The payment complement will be mandatory since the 1st of September of 2018, but we suggest to request it during the grace period.
** For payments in advance, it is necessary to receive a CFDI for the total amount of the purchase and for each payment we must also receive a CFDI along with its complement.
For these and many more situations related to the Facturas version 3.3, our team of advisors at Teran Rojas & Associates will be glad to help you.
At TR&A we are able to give advice about this as well as help you with the filing of the corresponding reports. You can contact us via:
Telephone: +52 (322) 209 1416, (311) 2584177
Evelia G. Pelayo Brambila, C.P.
Supervisor – Accg Dept.
Teran Rojas & Associates.
This article was written by Evelia Pelayo. You can find more articles and seminars in www.teranrojas.com.This article is owned by TR & Associates and its reproduction requires the written consent of Ms. Pelayo, who have the rights of this work. Copyright 2018. This article is a general explanation of tax issues valid at the time of publication. “That article may be contrary to the interpretation of the tax authorities”.For each particular case we recommend obtaining written information from the applicable fiscal responsibilities of your case.