The electronic billing schema currently in force in Mexico (CDFI) has safely landed in the airline sector. And it does so by making it mandatory, as of 1 July, to issue electronic invoice receipts for the sale of airline tickets, as laid down in the Transitory Article Seven of the First Resolution of Modifications to the Omnibus Tax Resolution for 2014:
For the purposes of Articles 29 and 29-A of the CFF, and 18, section VIII and 90, paragraph six of the Income Tax Law, taxpayers providing domestic or international air transport services for passenger or goods shall issue the corresponding CFDI for income received for said services.
In addition, the law also states the obligation to deliver said document to taxpayers who request it, allowing a term of two business days from the moment payment of the transaction takes place:
For the purposes of Article 29, first and last paragraphs of CFF, taxpayers who provide air transport services for passengers or goods, when operating ticketing sales and guides using centralized systems for the monitoring, issuance or distribution of payment and services shared with other providers of the same services, shall fulfill the obligation to issue and deliver CFDI for these operations, within two working days as of the day immediately following the payment date of the transaction.
In this legal context and with just a few weeks before the regulation comes into force, airlines are faced with the need to prepare their accounting and fiscal management systems for the issuance, submission to the SAT and online forwarding of the receipts to those passengers that request them.
100 % AUTOMATIC ISSUING WITH EDICOM TICKET PORTAL
To respond to this dual obligation faced by the airlines: to issue the CFDI and deliver the invoices to users, EDICOM has developed the “Airline CFDI Portal”, a technological solution that simplifies and automates CFDI issuing tasks.
With this solution, the airline offers its users an online portal with special security which the passenger can access to get their CFDI by a simple procedure that is 100% automatic and takes place in real-time:
- The user accesses the portal and enters some personal and fiscal details.
- The platform automatically generates the CFDI and EDICOM certifies the invoice, introducing the serial and folio number and declaring it to the SAT.
- The client gets the bill in real time, and can download the receipt at the same time.
- Invoices issued by the ticketing portal are integrated into the company’s accounting management system.
Some of the world’s major airlines, such as Volaris, American Airlines, Delta, Iberia, KLM, Lufthansa or Air France, have rolled out the EDICOM CFDI Portal solution with a dual purpose: to comply with the regulations coming into force on July 1, 2014 and integrate the portal into their network of online services for customers and passengers.
Find out more about the EDICOM CFDI Portal.
SERVICE FOR TRAVEL AGENCIES
Travel agents will also be affected by the new laws, since in the course of their normal activities they deal with the purchase of large batches of air tickets.
As our CFDI issuing platform concentrates the main airline companies operating in the country, we have developed an “Airlines HUB” which automates all CFDI requests for tickets acquired daily by air travel agents and integrates them directly into the internal management system.
If you would like to know more about this service, please do not hesitate to contact our consultants.