Transfer certificate: these are used to justify the legitimate acquisition or possession of the goods that need to be transferred. These CFDI are used as a transportation contract when a company provides transportation of goods to the owner of the goods.
Certificate of payment receipts: these receipts are issued whenever a payment is received on a date other than that on which the transaction is made and the CFDI is generated. Their main function is to document the collection of a total or partial payment. Therefore, they are used for total payments (single payment), partial payments or credit payments received after the original CFDI has been issued. They contain a complemento de pagos (payment supplement). The Mexican VAT system uses cash accounting, which means that companies only pay VAT on the payments they receive immediately for their taxable sales. However, the electronic invoices that sellers provide to SAT include information on all sales, whether paid in cash, on credit or through deferred payments. That means that the number of invoices for a given month may not match the amount of VAT reported to SAT if sellers have received credit payments or have accepted late payments from previous transactions. The payment receipt add-on closes the information gap between the number of payments received and the number of transactions in a given period.
Withholding and payment information certificates: these are used to report on tax withholdings applied at the time of making payments for which a withholding certificate must be issued. This type of certificate also applies when withholdings are made for payments abroad, royalties, sale of shares, dividends, or distributed profits, among others.
Related certificates: these are tax certificates that are related to other previously issued certificates of the same type. They are necessary, for example, when a credit note is issued due to an error in its content, or when a transfer CFDI is issued for merchandise that has already been paid for and for which it is necessary to include a reference to the original CFDI.
CFDI Supplements: In addition to the types of invoices or CFDIs mentioned above, Mexican tax legislation requires that when certain transactions are carried out, additional information must be provided, specifying the type of transaction in question. This type of additional information is contained in the so-called “complementos”, which are attached to the original CFDI. The main complements of the invoices or CFDI are the following: