On May 2, 2017, we held a webinar titled “Mexico SAT Lessons Learned from Complemento de Pagos” and we would like to share with you some of our most frequently asked questions around Mexico’s upcoming mandate.
The Complemento de Pagos requirement is newly mandated by the tax authorities in Mexico requiring companies to generate a payment receipt (a complemento de pago) every time they receive partial payments from client. This will help Mexico’s tax authority better track payments and tax liability.
Q: How long does it take to issue the payment receipt once the payment of an invoice has been received?
A: Once data is available, the receipt can be generated based on business processes whether it is a batch or manual function.
Q: For SAP, do you use the IDOC solution?
A: Yes, data is extracted out of SAP via IDOC, then sent to the REAL-TIME connector to process the data.
Q: What is the go live date for Complemento de Pagos?
A: Starting December 1st, 2017, all taxpayers will be required to comply with CFDI version 3.3 and the Complemento de Pagos. The process is optional for businesses beginning July 1, 2017.
Q: How does the cancellation of the payment receipt work?
A: Under the new regulation, the taxpayer cannot cancel any ingreso CFDIs when there are payments (pagos) associated with the original CFDI. However, you can cancel a payment receipt but it must be replaced with a new one.
Learn more: http://www.sat.gob.mx/informacion_fiscal/factura_electronica/Paginas/Recepcion_de_pagos.aspx
Q: In case the business allows a discount for the payment, how would it be recognized by the government? The invoice is $1,000 but I received $900 where the business allowed a $100 discount.
A: You will be required to generate a credit note to record the discount provided to the customer referencing the original document. Then, create a receipt note to register the $900.
Q: Is this needed only for partial payments or for all payments, even if the payment is in full?
A: The only scenario when you don’t need the Complemento de Pago is when you receive full payment at the same time of generating the CFDI.
Q: What is the timeframe for implementation your solution?
A: Generally, depending on business scenarios, it can take about 8-10 weeks.
Q: We are using our own CFDI solution, would it be possible to only buy the “Complemento de Pagos” solution from Sovos?
A: Yes, as long as the CFDI data exist for matching purposes within SAP.
Q: Do I have to generate two Complemento de Pagos referencing the same invoice (perhaps in two different periods)?
A: Yes, you will need to reference the original CFDI in all the Complemento de Pagos generated.
Q: In SAP, how do you trigger the Complemento de Pagos message?
A: Our process is based on a clearing document. Accessing our Tcode, you will see all the documents ready to be posted, manually or batch.
Q: Do you have to provide a copy of the payment receipt to your customer?
A: Yes, you will have to provide the government output to the customer.
Q: When payments are for an amount greater or less than the value of the CFDI how do you make the adjustment? It is common for our foreign customers to automatically apply charges for difference in price, quality, or missing information.
A: You must adjust via a credit or debit note based upon the correct amount.
Q: What is Metodo de Pago?
A: This is the way in which the operation was carried out, meaning in “one exhibition” or “partially”.
Q: What is Forma de Pago?
A: This is the way in which the payment was made for the operations – cash, check, credit card, electronic transfer, etc.
Q: How does the Complemento de Pagos work for partial payments?
A: You would issue a CFDI for the total value of the operation at the time it is performed, and metodo de pago should be PEP (pago inicial y parcialidades) or PPD (pago en parcialidades o diferido).
Subsequently, you can issue a CFDI for each of the payments that are received, in which it should be noted:
- “Zero” in the field “Total” without any data in the fields “MetodoPago” and “FormaPago”
- Incorporate the “Complemento de pago”
The amount of the payment shall be applied proportionally to the items included in the voucher issued for the total value of the operation.
Sovos offers the only end-to-end, SAP-native solution for CFDI v3.3 and Complemento de Pagos which allows companies to maintain a centralized source of truth in SAP.
Contact us today to learn how we can help you reduce the risks associated with these new requirements in Mexico, while maintaining SAP as the core system of record.
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About the AuthorMore Content by Gustavo Jimenez