Quick Guide to know what are the Complements of a CFDI
By: SAP Consulting Leader
A Complement is an additional information to the Comprobante Fiscal Digital por Internet (CFDI) required by the SAT (The Mexican Tax Authority) according to the type of Tax Regime and activity registered.
The Complement allows the inclusion of additional information to a digital online tax receipt (CFDI), of regulatory use for a specific sector or activity, being protected by the digital stamp of the CFDI electronic invoice.
Electronic invoicing complement
The complement within the electronic invoicing in Mexico allows adding additional information for certain types of businesses or operations within the companies. On many occasions, if your company is dedicated to carrying out operations that need to be directly monitored by the SAT, then you will most likely need a complement.
Complements of the SAT required for different sectors.
For the issuance and reception of CFDI, the SAT establishes two divisions of complements, those that are generated in the final section of the XML and the concept complements that are linked to a specific concept of the tax receipt.
Among those generated in the final section of the XML are: The Digital Tax Stamp (TDF), Grantees, Purchase, and Sale of foreign currency, Other rights, and taxes, Tax legends, Individual member of the coordinator, Foreign passenger tourist, SPEI from the third party. In the retail Sales Sector (Retailer) are; CFDI Tax Registry, Payroll Receipt, Statement of account for electronic purse fuels, Payment in kind, Food vouchers, fuel consumption, Airlines, Notaries public, used vehicle, Partial services of Construction, Vehicle renewal and replacement, Certificate of destruction, Works of plastic arts and antiques, INE, Foreign trade and Receipt of payments.
Although those of payroll receipts and payment receipts that still appear in the supplement sections, the version of CFDI 3.3 is currently considered as a type of CFDI. On the other hand, the complements of the concept are those of Private Educational Institutions, Vehicle Sales, Third Parties, and IEPS Accreditation.
The complement, as we have pointed out, is additional information that must be incorporated into the Digital Tax Receipts on the Internet and their use in the special sectors and activities for which they were designed is mandatory. Its incorporation into tax receipts is derived from an obligation in tax laws, miscellaneous rules, and even some executive decrees, so that its issuance incorrectly or incompletely may represent a risk for companies regarding the deduction and/or the accreditation for what is intended to perform the operation. For this reason, it is recommended to approach technology companies that help you identify the kind of complements that your business needs to implement to comply with tax regulations.