Electronic invoicing in Mexico is the digital representation of a type of digital tax receipt (CFD), which is attached to the standards defined by the Tax Administration Service (SAT) in Annex 20 of the Miscellaneous Tax Resolution, and which can be generated, transmitted and protected by electronic means. Each electronic invoice issued with digital certificates and digital company confirms its origin and gives validity to the SAT, an original string that serves as a summary of the contents of the bill, and a sheet indicating the number of the transaction.
Since the reform of the Tax Code of the Federation on June 28, 2006, established the basis for regulating the provision of broadcasting services and sending digital invoices. With this reform, and the publication of specific rules in subsequent months in the Omnibus Tax Bill, the SAT announces three ways to bill electronically in Mexico, namely
- Billing by their own means: is the Bill generation facilities of the issuing company. This can be done using software developed or an application developed by a third party, but operated by personnel from the issuing company.
- Billing through an authorized provider for the SAT to provide the broadcast service and delivery of digital invoices: consists of the issuance and delivery of digital invoices from an entity outside the tax domicile of the company by electronic and digital way, without which it is considered that the accounts are maintained outside the address listed. The entity must have the approval and certification processes by the Tax Administration Service (SAT) to generate and process invoices. With this method soon issuers use the features of the service offered to fit your processes and needs, without investing in the total cost of a product and with assurances of adherence to the fiscal rules at all times. In addition to the emission process, the certification provided by the SAT to specialized service providers includes delivery processes, which facilitates electronic collaborative communities integrate customers and suppliers.
- Billing via the free application of SAT : Micro-E: Designed for individuals and corporations engaged in business activities, providing professional services or lease of real property whose annual incomes are no higher than four million pesos. This service is free. You may also get control of operations and tax liabilities.
The package of reforms to the Fiscal Code (FFC) 2010, passed by the House of Representatives and published in the Official Journal of the Federation on December 7, 2009, includes changes relating to tax receipts that are in force.
Camera Senate approved all the terms of the amendments to the Federal Tax Code to mandate electronic billing for all invoices over 2000 weights from January 2011. Requirement for Electronic Invoicing.
Source: http://es.wikipedia.org/wiki/Factura_electr% C3% B3nica # En_M.C3.A9xico