On July 14, new requirements were published on the Federal Official Gazette (Diario Oficial de la Federación DOF) as part of the Third Amendment to the 2016 Miscellaneous Tax Resolution (RMF) for compliance with the obligation to include payment method as part of the CFDI, as well as the obligation to issue a new CFDI for each payment carried out.

Payment Method

Under rule 2.7.1.32 of the RMF, a series of assumptions were established whereby taxpayers would be excluded from the option to select “N.A” on the field called payment method within the CFDI.

Said option would no longer apply in the following cases:

* Payment in automatic teller machines, through code codes to mobile telephones, allowing the individual payee to carry out the corresponding charge in compliance with the established rules.

* When the payment is paid in one installment at the moment of the issuance of the CFDI or when paid prior to the issuance thereof.

In these three cases, taxpayers shall register the corresponding code for the payment method on the CFDI, in accordance with the list published on SAT’s website.

The list establishes the following: (View PDF)

Taxpayers will be obligated to specify “payment method” on the CFDI, in the cases where, upon preparing the CFDI, the payment has already been made and therefore the method of payment is known.

For a better understanding, we provide an example below:

If Company “A” purchases a product from Company “B” and this transaction was paid on July 20, 2016 via electronic wire transfer and the CFDI was issued on the same day or later, company “B” shall indicate code 03 in the field called “payment method” on the CFDI.

It is important to mention the incorporation of the corresponding code is mandatory (01, 02, etc.) while the use of the description (cash, check, transfer, etc.) is optional.

In addition, an option is included for taxpayers to indicate, on the payment method field, the information available at the time of issuance of the corresponding CFDI.

The following is a list of examples: (View PDF)

CFDI on payments in installments

Rule 2.7.1.35 indicates that when transactions are not paid in one installment, the following shall apply:
* A CFDI will be issued for the total value of the transaction when it is carried out.

* Afterwards, a CFDI will be issued for each of the payments made indicating “0” pesos in the total transaction amount and the statement “payment” as payment method, all this information shall be filled on “Complement for payment”.

* Payments carried out shall be applied in proportion to the concepts included on the CFDI issued for the total transaction value.

In addition, it will no longer be possible to cancel a CFDI issued for the total amount of the transaction, if there is at least one CFDI incorporating the “Complement for payment” evidencing that CFDI has been paid partially or in full. Corrections shall be made through the issuance of a CFDI for expenditures on returns and discounts or bonuses.

If a CFDI contains errors, it may be cancelled provided it is replaced by another with correct data and it is issued no later than the last day of the fiscal year that the first CFDI was issued.

It is important to mention that the obligation to include the code and method of payment on the CFDI is mandatory since July 15th, 2016, while the obligation regarding CFDI for payments carried out shall be mandatory 30 calendar days after the publication of the “Complement for payments” on SAT official website.

Please contact us if you have any question or need any clarification in this regard.