Mexico

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Base Details

Key	Value
Country Code	MX
Currency	MXN
Base Time Zone	America/Mexico_City

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Tax Categories

Code	Name	Title
VAT	VAT	Value Added Tax
RVAT	Retained VAT	Retained Value Added Tax
IEPS	IEPS	Special Tax on Production and Services
RIEPS	Retained IEPS	Retained Special Tax on Production and Services
ISR	ISR	Income Tax

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VAT Rates

Key	Name	Percents	Description
standard	Standard Rate	16.0%
reduced	Reduced (Border) Rate	8.0%
zero	Zero Rate	0.0%
exempt	Exempt

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Correction Definitions

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

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Invoice Types

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

• credit-note

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Stamp Keys

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

• sat-uuid

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Extensions

The following extensions are supported by this tax regime.

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Product or Service Code

Key: mx-cfdi-prod-serv

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

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Fiscal Regime Code

Key: mx-cfdi-fiscal-regime

Fiscal regime associated with suppliers and customers.

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

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CFDI Use Code

Key: mx-cfdi-use

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

Code	Name
G01	Acquisition of goods
G02	Returns, discounts or rebates
G03	General expenses
I01	Construction
I02	Office furniture and equipment as investmen
I03	Transport equipment
I04	Computer equipment and accessories
I05	Dies, punches, molds, matrices and other toolin
I06	Telephone communications
I07	Satellite communications
I08	Other machinery and equipment
D01	Medical and dental fees and hospital expenses
D02	Medical expenses for disability or incapacity
D03	Funeral expenses
D04	Donations
D05	Interest actually paid on mortgage loans (housing)
D06	Voluntary contributions to the SAR
D07	Medical insurance premiums
D08	Mandatory school transportation expenses
D09	Deposits in savings accounts, pension plans premiums
D10	Payments for educational services (school fees)
S01	Without tax effects
CP01	Payments
CN01	Payroll