Base Details

Country CodeMX
Base Time ZoneAmerica/Mexico_City

Tax Categories

VATVATValue Added Tax
RVATRetained VATRetained Value Added Tax
IEPSIEPSSpecial Tax on Production and Services
RIEPSRetained IEPSRetained Special Tax on Production and Services
ISRISRIncome Tax

VAT Rates

standardStandard Rate16.0%
reducedReduced (Border) Rate8.0%
zeroZero Rate0.0%

Correction Definitions

This tax regime supports auto-generation of corrective invoices or credit and debit notes.

Invoice Types

The types of invoices that can be created with a preceding definition:

  • credit-note

Stamp Keys

Stamp keys from the previous invoice that need to be referenced:

  • sat-uuid


The following extensions are supported by this tax regime.

Product or Service Code

Key: mx-cfdi-prod-serv

Code defined in the CFDI catalogue used to identify a product or service.

Fiscal Regime Code

Key: mx-cfdi-fiscal-regime

Fiscal regime associated with suppliers and customers.

601General de Ley Personas Morales
603Personas Morales con Fines no Lucrativos
605Sueldos y Salarios e Ingresos Asimilados a Salarios
607Régimen de Enajenación o Adquisición de Bienes
608Demás ingresos
610Residentes en el Extranjero sin Establecimiento Permanente en México
611Ingresos por Dividendos (socios y accionistas)
612Personas Físicas con Actividades Empresariales y Profesionales
614Ingresos por intereses
615Régimen de los ingresos por obtención de premios
616Sin obligaciones fiscales
620Sociedades Cooperativas de Producción que optan por diferir sus ingresos
621Incorporación Fiscal
622Actividades Agrícolas, Ganaderas, Silvícolas y Pesqueras
623Opcional para Grupos de Sociedades
625Régimen de las Actividades Empresariales con ingresos a través de Plataformas Tecnológicas
626Régimen Simplificado de Confianza

CFDI Use Code

Key: mx-cfdi-use

Chosen by the customer to indicate the purpose of an invoice.

G01Acquisition of goods
G02Returns, discounts or rebates
G03General expenses
I02Office furniture and equipment as investmen
I03Transport equipment
I04Computer equipment and accessories
I05Dies, punches, molds, matrices and other toolin
I06Telephone communications
I07Satellite communications
I08Other machinery and equipment
D01Medical and dental fees and hospital expenses
D02Medical expenses for disability or incapacity
D03Funeral expenses
D05Interest actually paid on mortgage loans (housing)
D06Voluntary contributions to the SAR
D07Medical insurance premiums
D08Mandatory school transportation expenses
D09Deposits in savings accounts, pension plans premiums
D10Payments for educational services (school fees)
S01Without tax effects