Income CFDIs and Payment Complements are important because they provide the tax authority with the information needed to verify the timing, amount, and payment status of a taxpayer’s income transactions. The Income CFDI documents the original sale or service provided, while the Payment Complement confirms when and how the invoice was actually collected, especially in deferred or installment payment transactions. Together, they help align invoicing, cash collections, accounting records, and tax returns, reducing the risk of inconsistencies, notices, administrative actions, or tax difference requests from the SAT. Correct and timely issuance also supports stronger internal controls, better accounts receivable tracking, and greater compliance with Mexican tax obligations
INCOME CFDIs
- Issue the CFDI at the time the transaction is carried out.
- Include the appropriate payment method in the CFDI, either PPD (Payment in Installments or Deferred) or PUE (Payment in a Single Installment).
- Use the PUE payment method only when the CFDIs will be collected in the same month in which they are issued. If they are not collected by the end of the month, cancel them and issue new CFDIs using the PPD payment method.
- Issue credit notes only in cases involving a discount or refund, and properly relate them to the corresponding income CFDI. Credit notes should not be used to cancel an invoice.
- Cancel income CFDIs only when the transaction was not carried out or when the CFDI contains an error. It is advisable to review, at year-end, invoices that have not been collected and determine whether the customer requires them to be canceled and reissued with a new date. In such cases, the cancellation and issuance of the new CFDIs should be completed no later than March 31 of the year in which the annual tax return must be filed.
- Consider that each cancellation may require filing complementary income tax returns, waiting for the system to update, and filing the annual return within the established deadlines.
- Perform periodic validations of the CFDIs issued, since any variation may require the filing of complementary tax returns.
- Establish policies and guidelines for the issuance of income CFDIs.
PAYMENT COMPLEMENTS
- Issue payment complements on the date each payment is received. The deadline to issue them is within the first five calendar days of the month following the month in which the payment was collected.
- Issue a payment complement for each collection received and relate it to the invoices being paid. It is important not to include two different payment dates within the same payment complement.
- At month-end, perform an internal reconciliation of collected income CFDIs against the payment complements issued, and verify whether any payment complements are pending. This reconciliation should be performed against bank account information to ensure timely issuance within the deadlines established by law.
- Maintain an accounts receivable control worksheet that links each income CFDI to its issuance date and collection date, and identifies the corresponding payment complement, including its issuance date and the payment date reflected in the complement.
- Establish policies and guidelines for the issuance of payment complements.
It is important to consider that the SAT reviews monthly and annual tax returns through AI tools, which take into account the information contained in the CFDIs issued. Therefore, CFDIs and payment complements must be issued correctly and within the established deadlines, in order to reduce the possibility of receiving notices, invitations, administrative actions, or tax difference requests from the tax authority.
It is always recommended to consult a professional from ZALDIVAR CONSULTING to support proper decision-making.
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