Mexico’s Tax Administration Has Published New Guidelines Regarding the Online Digital Tax Document

Facilidades CFDI SAT

Mexico’s tax administration is continuing with its policy to improve electronic invoicing as well as the online digital tax document. These improvements stem from the tax administration’s conversations with key actors involved in the digital transformation of the country such as entrepreneurs, accountants, system developers and providers that are authorized and certified.

For more information, download this infographic about changes taking place with the online digital tax document in 2017 and visit cfdi.edicomgroup.com.

After communicating the implementation of the new version (3.3) of the online digital tax document and the incorporation of the updates for some of its complements, the tax administration has now published some guidelines that will affect taxpayers in the next few months. They are as follows:

  • The first of these guidelines directly affects the mandatory use of version 3.3 and the migration to the new schema. Version 3.3 will go into effect on July 1, 2017, however, version 3.2 may continue to be used to issue invoices until November 30, 2017. As of December 1, 2017, the only version valid for issuing electronic invoices will be version 3.3.
  • As for the payment receipt complement, it will be optional as of July 1, 2017, but only with version 3.3 of the electronic invoice and it will be mandatory starting on December 1, 2017.
  • Finally, the approval process for the cancellation of electronic invoices will take effect on January 1, 2018.




All of the improvements being made by the tax administration are aimed at improving data quality and increasing ease of use for taxpayers. Nearly 90% of taxpayers have already migrated to version 3.3 of the online digital tax documents. With its online digital tax document platform, EDICOM provides solutions for all types of businesses for simplifying and automating the task of sending and receiving online digital tax documents such as a receipts portal, a Vendor portal, CFDI payroll and Addendum Service.

Related News

The Tax Administration has Published a Transitional Mechanism for the Foreign Trade Complements

Manage Payment Advances with the New Version (3.3) of the Online Digital Tax Document

How to Manage Payment Advances with Version 3.3 of the Online Digital Tax Document

anticipos CFDI

The Mexican tax administration (SAT) has defined the way to manage payment advances with the new 3.3 version of CFDI.

The tax administration has indicated that the payment receipt complement will not be used for controlling advances, but rather a general online digital tax document will be used. The tax administration has defined the mode of operation for each step necessary for issuing a different online digital tax document.

First, a CFDI should be issued for the amount of the advance with the following characteristics:

  • The attribute “type of online digital tax document” will be deposit.
  • In this case, the “related online digital tax document” node should not exist.
  • The description of the concept node must specify the advance of the good or service for which the payment is being made.

Second, the online digital tax document for the operation will be issued according to the total value of remuneration when receiving the rest of the payment.

  • In this case, the “related online digital tax document” node should exist. This way it will be possible to relate it to the first online digital tax document of the advance.
  • The UUID of the online digital tax document node should be registered.

In the final step, the online digital tax document for expenditures will be issued for the amount of the advance

  • The attribute “type of online digital tax document” will be expenditure.
  • In this case, the “related online digital tax document” node should exist.
  • In the unit value, the amount discounted as an advance before taxes must be recorded for each concept.

Anticipate all the changes for the online digital tax document for 2017


The year 2017 brings many updates and new features for the online digital tax document and several of its complements. The most significant change will go into effect on July 1, 2017 with the new version (3.3) of the online digital tax document. Also, on this day other updates will take place such as the new payment complement and new rules for cancelling an online digital tax document.

Click here to download the infographic, which details all the changes taking place in 2017 for online digital tax documents.

e-Invoicing in Mexico: Updates for the CFDI

CFDI einvoicing

Mexico’s Tax Administration is carrying out specific updates on its CFDI, designed to ensure a better experience of using e-invoicing and to remedy incidents that are detected over time with the application of this system.

Mexico’s Tax Administration has recently published new guidelines regarding the CFDI.

The first major change will come with the new CFDI version 3.3. The new version includes changes in structure, data format, data features and data pools/catalogues, as well as in validations and calculation rules. Specifically, we highlight the following changes:

  • New validation rules are applied to check the coherence of the data and prevent possible errors.
  • Twenty-three catalogues will be used to improve data accuracy, some of them internationally accepted. Through these, the information for certain fields will be designed.
  • The existing information will be integrated with the billing process, so that when submitting returns, some fields will be displayed prefilled.

The second change implies including a new complement, the payment receipt complement. The version 1.0 of this complement must be included in the CFDI issued to confirm the receipt of payments in partial instalments and in those cases where the amount due is received in a single payment, but this is not covered when CFDI was issued, even in the case of credit transactions which are fully paid at a later date than that of issuance of the corresponding CFDI.

The third change affects the cancellation of CFDI. In this update, the tax administration has defined in detail, the procedures for cancelling online digital tax documents. In particular, it has defined new rules for how the receiving company can cancel an online digital tax document that has been accepted as well as one that hasn’t been accepted. See more details about cancelling online digital tax documents.

Learn how to successfully handle electronic invoicing by clicking here to download our white paper that explains the state of the electronic invoice in Latin America.

Click here to download the infographic, which details all the changes taking place in 2017 for online digital tax documents.

SAT reveals transition mechanism for Foreign Trade Complement

CFDI: comercio exterior

México’s Tax Administration Service (SAT) announced in late 2016 that version 1.1 of the foreign trade add-on for CFDI would come into force on March 1, 2017. Now, in a recent communiqué, it has confirmed that as of this date, versions 1.0 or 1.1 of the complement will coexist, and a facility has been set up for exports with CFDI and COVE, but without the add-on, during 2017. From January 2018, the only authorized version will be 1.1. Check out the General rules on foreign trade for 2017.

To meet the needs generated by changes in billing systems and foreign trade, a temporary mechanism has been set up to comply with the provisions of Rule 3.1.34 of the General Foreign Trade Regulations.

This means that those exporters having already completed implementation of the add-on (version 1.0 or 1.1), can engage in e-invoicing with the foreign trade complement and the order, stating the tax folio number of the invoice in the order.

Users who have not finished implementing the complement in either version, can use e-invoicing (without add-on), the return value (formerly COVE) and the order, stating the folio number of both documents (electronic invoice and return value) in the order.

Version 1.1 of the add-on includes a group of additional functions, including:

  • A node for use in final export operations of type A-1 goods, in cases where these goods are not subject to disposal, or if they are it is free of charge – in other words, without receiving payment in turn or being a sale –
  • Updating of the validation with reference to identification of product/s in several tariff fractions.
  • Updating the Catalogue of tariff fractions.
  • Incorporation of addresses for issuer and receiver.

How to adapt to the foreign trade complement?

EDICOM has worked hand-in-hand with the SAT to develop this CFDI add-on for exports. Thanks to this, the CFDI platform is now ready to issue e-invoicing with this update.

Sneak peek at all the CFDI changes for 2017

2017 comes with many updates and new features in CFDI and in several of its complements. The most significant change comes into force on 1 July 2017 with the new CFDI version 3.3 , but other upgrades will also be released on the same date, such as the  and new rules for CFDI cancellation.

Download the full infographic here, with all the changes in CFDI 2017.

2017 Brings Changes for the Online Digital Tax Document in Mexico

Cambios CFDI 2017

Click here to download the infographic, which details all the changes taking place in 2017 for online digital tax documents.

Starting on January 1, 2017, the use of version 1.2 of the payroll complement will be available.
Use of the new online digital tax document for payroll will be optional starting on January 1st. If a company is ready, Edicom recommends using the new version of the complement, starting on January 1st, since the tax administration requires companies to make the switch no later than April 1st. The reissuance of payroll documents from the first three months of 2017 will increase document traffic and volume. Version 1.2 of the payroll complement presents important changes, which will include:

  • Restructuring the complement by reassigning attributes in new elements (sender and receiver).
  • Incorporating new elements to satisfy exceptions that were not compatible with version 1.1 of the payroll complement such as subcontracting, unionizations, retirement, pensions, retirement assets, separation payments, subsidies, allowances, revenue actions, etc.
  • Generating 14 new categories extracted from the schema for simpler and quicker updates.
  • Modifying optional attributes to accommodate specific conditions in particular situations.
  • Definitions of the validation rules in the payroll complement that should verify the certified providers authorized to send digital documents before the digital tax stamp is generated.
  • Incorporating the validation rules in version 3.2 and 3.3 of the online digital tax document whenever this complement is included.

Click here for more information about the payroll complement.

March 1, 2017: Update of the foreign trade complement
The new update for the foreign trade complement of the online digital tax document will go into effect on March 1, 2017. It can be used simultaneously or alternatively with version 1.0. The update will include the following new features:

  • A node, which can be used for the definitive export operations of type A-1 goods, in cases during which the goods are not objects of alienation or ones that are but are free of charge.
  • An updated category for customs tariffs.
  • An update of product identifications in several tariff sections.
  • An incorporation of the addresses of the senders and receivers, which will apply in the future for version 3.3 of online digital tax documents.

Click here for more information about the foreign trade complement.

April 1, 2017: The use of version 1.2 of the payroll complement will be mandatory
All online digital tax documents for payroll will include version 1.2 of the complement. The objective is to improve the quality of data with new categories and validation to simplify tax compliance and improve tax control. Thanks to this new complement it won’t be necessary to issue declaration statements starting in 2018.

July 1, 2017: Receivers will be authorized to cancel online digital tax documents
The tax administration has defined in detail, the procedures for cancelling online digital tax documents. In particular, it has defined new rules for how the receiving company can cancel an online digital tax document that has been accepted as well as one that hasn’t been accepted.

See more details about cancelling online digital tax documents.

July 1, 2017: New version (3.3) of the online digital tax document CFDI
Version 3.3 of the online digital tax document will be issued with the objectives of guaranteeing a better experience while using the e-invoice and improving the quality of the information contained in it. The tax administration has prepared version 3.3 so that it can coexist with version 3.2 during the first half of the new year. Some changes will include:

  • Applying new validation rules to check data consistency and to avoid errors.
  • Employing the use of 23 categories, some of which are internationally accepted, to designate information in specific fields. This will improve the accuracy of the data.
  • Integrating existing information into the billing process so that some fields are pre-filled.

Learn more about the technical specifications of CFDI version 3.3.

July 1, 2017: A new payment receipt complement
Version 1.0 of the payment receipt complement must be incorporated into the online digital tax document issued to confirm the receipt of partial payments and for cases in which a payment is received for remuneration in a single installment. However, this will not cover the time the online digital tax document is issued even in the case of credit operations, which are fully paid on a date after the corresponding document was issued.

How to anticipate all of these changes and be ready to apply them?

All of these modifications are effortlessly analyzed and applied by Edicom’s e-invoicing platform solution so that clients can work efficiently without problems or disruptions. Users can issue electronic documents for all of their complements without making changes to their system.

Edicom is a provider that’s been authorized to send digital tax documents since 2010 and has been authorized to receive digital tax documents since 2015. This double certification is a guarantee for clients wanting to use a single provider to centralize their fiscal processes so they can increase efficiency and maximize advantages.

Learn how to successfully handle electronic invoicing by clicking here to download our white paper that explains the state of the electronic invoice in Latin America.

Click here to download the infographic, which details all the changes taking place in 2017 for online digital tax documents.