Mexico SAT e-Invoicing 2012 Changes

For readers doing business in Mexico, these e-invoicing changes for 2012 will be important for you to understand.  If you would like more information on these changes you can find some good resources including whitepapers and webinars here.

Here are some of the important changes that I noted:

• Shipping Requirement: new requirement that all deliveries within Mexico must have the Comprobante (and UUID) as part of the documentation accompanying the truck for delivery.  Otherwise the truck and its goods can be impounded with fines demanded before release. This is a significant change for customers that do not have their logistics and invoicing processes linked together today. Contingency processing becomes a requirement much like it does in Brazil, so that your organization can ship even if the SAT systems go down.
• Paper: companies can continue to use paper as long as their annual revenue is less than 2,000,000 pesos. If annual revenue greater than this, then they must use electronic CFDI process.  Amount of each individual invoice no longer matters.
• Account Number:  emisor are expected to know and report the last 4 digits of the account numbers that their customers use for payment.  The SAT is researching how to implement this and may try strategies like using “special generic numbers” for those cases when emisor does not know in advance.
• Fiscal Address: the street and address will no longer be required, but the country, state and postal code still will.
• Installment Payments:  For installment payments, the emisor must send an invoice for each payment, plus an “informational” invoice to document the entire amount.  All invoices should be signed and sealed, and the UUID of the informational invoice (along with the date and total amount) should be referenced on each payment message.  (SAT needs to define how to tag or mark the informational invoice so that taxes are not double counted, but current thinking is that the “first” invoice transmitted will be considered the informational message. Also, since each “child” payment message will contain the reference numbers of the original parent invoice, they should be able to identify this way).

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Kevin Benedict, EDI and e-Invoicing Veteran, Consultant, Speaker and Writer

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Full Disclosure: I am an independent consultant and blogger. I work with and have worked with many of the companies mentioned in my articles.