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.