Common mistakes that happen in the payment attributes
To think that when issuing a CFDI with the 3.3 version will not let us commit faults, is one of the main reasons why there are errors in the billing program or online service.
It is important to inform that the Billing System or Authorized Certification Provider (PAC), cannot avoid that as taxpayers we make mistakes when issuing a Digital Tax Receipt, that is why the receipt of payments has presented many common mistakes.
To avoid committing this type of faults in the system, it is important to know the 3 main elements that are part of the validation that is performed before the SAT.
- Payment: The misuse of the payment method is the main error that is made in the system, this occurs when a CFDI is made with the payment of a single exhibition and the invoice has not yet been paid, considering that the payment it will be received later in a single transaction.
* The single-payment payment method is used only when the CFDI is paid or is paid at the time.
* The partial or deferred payment method is considered within the CDFI’s that are not paid and is established as a form of payment “to be defined.”
You can not issue a CFDI with a future payment date, the voucher must be issued when the payment is made.
- Related Document: The Universally Unique Identifier (UUID) is the equivalent to the fiscal folio of the invoice for the total amount of the transaction and must be related to the payment data (the amounts of that payment must be calculated towards the original invoice), this is to relate the payment nodes that already have a relation. There may be one or several payments in that CFDI and for each payment there must be a related document; in case of being an advance, this node should not exist.
- Taxes: Within the CFDI, the applicable taxes of each concept must be shown, because when a concept is not registered it implies that it is not the object of itself.
* Taxes transferred or withheld in the CFDI are not broken down, since it is established that the amount of the payment will be applied proportionally to the concepts included in the invoice issued for the total value of the operation.
These elements have additional data that is important to take into account and where mistakes also occur:
- Form of payment, you must register the key of the form of payment, (if it is in cash, nominative check, electronic transfer of funds, or to be defined.)
- Currency, the different currency codes can be found in the SAT’s catalog.
- Exchange rate, this field is required when the currency is different from “MXN” (Mexican peso.)
- RFC issuer, must express all the information of the taxpayer that issues the tax receipt.
- Ordering account, it is important to register the number of the account with which the payment is made.
- Balance amount, the total amount of the goods or services of each concept is indicated.
- Number of installments, only when the considerations are not paid in a single exhibition should be established that the payment will be made in installments.
> You may be interested in reading our entry: Essential elements for the CFDI 3.3
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