mx

README

🇲🇽 GOBL Mexico Tax Regime

Mexico uses the CFDI (Comprobante Fiscal Digital por Internet) format for their e-invoicing system.

Public Documentation

• Formato de factura (Anexo 20)

Local Codes

UsoCFDI

The CFDI’s UsoCFDI field specifies how the invoice's recipient will use the invoice to deduce taxes for the expenditure made. The following table lists all the supported values and how GOBL will map them from the invoice's tax tags:

Code	Name	GOBL Tax Tag
G01	Adquisición de mercancías	use+goods-acquisition
G02	Devoluciones, descuentos o bonificaciones	use+returns
G03	Gastos en general	use+general-expenses
I01	Construcciones	use+construction
I02	Mobiliario y equipo de oficina por inversiones	use+office-equipment
I03	Equipo de transporte	use+transport-equipment
I04	Equipo de computo y accesorios	use+computer-equipment
I05	Dados, troqueles, moldes, matrices y herramental	use+manufacturing-tooling
I06	Comunicaciones telefónicas	use+telephone-comms
I07	Comunicaciones satelitales	use+satellite-comms
I08	Otra maquinaria y equipo	use+other-machinery
D01	Honorarios médicos, dentales y gastos hospitalarios	use+medical-expenses
D02	Gastos médicos por incapacidad o discapacidad	use+medical-expenses+disability
D03	Gastos funerales	use+funeral-expenses
D04	Donativos	use+donation
D05	Intereses reales efectivamente pagados por créditos hipotecarios (casa habitación)	use+mortgage-interest
D06	Aportaciones voluntarias al SAR	use+sar-contribution
D07	Primas por seguros de gastos médicos	use+medical-insurance
D08	Gastos de transportación escolar obligatoria	use+school-transportation
D09	Depósitos en cuentas para el ahorro, primas que tengan como base planes de pensiones	use+savings-deposit
D10	Pagos por servicios educativos (colegiaturas)	use+school-fees
S01	Sin efectos fiscales	use+no-tax-effects
CP01	Pagos	use+suplementary-payment
CN01	Nómina	use+payroll

Example

The following GOBL maps to the G03 (Gastos en general) value of the UsoCFDI field:

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",

  // [...]

  "tax": {
    "tags": [
      "use+general-expenses"
    ]
  }
}

FormaPago

The CFDI’s FormaPago field specifies an invoice's means of payment. The following table lists all the supported values and how GOBL will map them from the invoice's payment instructions key:

Code	Name	GOBL Payment Instructions Key
01	Efectivo	cash
02	Cheque nominativo	cheque
03	Transferencia electrónica de fondos	credit-transfer
04	Tarjeta de crédito	card
05	Monedero electrónico	online+wallet
06	Dinero electrónico	online
08	Vales de despensa	other+grocery-vouchers
12	Dación en pago	other+in-kind
13	Pago por subrogación	other+subrogation
14	Pago por consignación	other+consignment
15	Condonación	other+debt-relief
17	Compensación	netting
23	Novación	other+novation
24	Confusión	other+merger
25	Remisión de deuda	other+remission
26	Prescripción o caducidad	other+expiration
27	A satisfacción del acreedor	other+satisfy-creditor
28	Tarjeta de débito	card+debit
29	Tarjeta de servicios	card+services
30	Aplicación de anticipos	other+advance
31	Intermediario pagos	other+intermediary
99	Por definir	other

Example

The following GOBL maps to the 05 (Monedero electrónico) value of the FormaPago field:

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",

  // [...]

  "payment": {
    "instructions": {
      "key": "online+wallet"
    }
  }
}

ClaveUnidad

The CFDI’s ClaveUnidad field specifies the unit in which the quantity of an invoice's line is given. These are UNECE codes that GOBL will map directly from the invoice's line item unit. See the source code for the full list of supported units with its UNECE codes.

Example

The following GOBL maps to the KGM (Kilogram) value of the ClaveUnidad field:

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",

  // [...]

  "lines": [
    {
      // [...]

      "item": {
        "name": "Jasmine rice",
        "unit": "kg",
        "price": "1.27"
      },
    }
  ]
}

ClaveProdServ

The CFDI’s ClaveProdServ field specifies the type of an invoice's line item. GOBL uses the line item identity type SAT to map the identity code directly (no transformation) to the ClaveProdServ field.

Example

The following GOBL maps to the 10101602 (Patos vivos) value of the ClaveProdServ field:

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",

  // [...]

  "lines": [
    {
      // [...]

      "item": {
        "name": "Live ducks",
        "identities": [
          {
            "type": "SAT",
            "code": "10101602"
          }
        ]
      },
    }
  ]
}

Documentation

Overview

Package mx provides the Mexican tax regime.

Index

• Constants
• Variables
• func Calculate(doc interface{}) error
• func DetermineTaxCodeType(code cbc.Code) cbc.Key
• func New() *tax.Regime
• func Validate(doc interface{}) error

Constants

const (
	KeySATFormaPago         cbc.Key = "sat-forma-pago"          // for mapping to c_FormaPago’s codes
	KeySATTipoDeComprobante cbc.Key = "sat-tipo-de-comprobante" // for mapping to c_TipoDeComprobante’s codes
	KeySATTipoRelacion      cbc.Key = "sat-tipo-relacion"       // for mapping to c_TipoRelacion’s codes
	KeySATUsoCFDI           cbc.Key = "sat-uso-cfdi"            // for mapping to c_UsoCFDI’s codes

	IdentityTypeSAT cbc.Code = "SAT" // for custom codes mapped from identities (e.g. c_ClaveProdServ’s codes)
)

Custom keys used typically in meta or codes information.

const (
	MeansKeyWallet          cbc.Key = "wallet"
	MeansKeyGroceryVouchers cbc.Key = "grocery-vouchers"
	MeansKeyInKind          cbc.Key = "in-kind"
	MeansKeySubrogation     cbc.Key = "subrogation"
	MeansKeyConsignment     cbc.Key = "consignment"
	MeansKeyDebtRelief      cbc.Key = "debt-relief"
	MeansKeyNovation        cbc.Key = "novation"
	MeansKeyMerger          cbc.Key = "merger"
	MeansKeyRemission       cbc.Key = "remission"
	MeansKeyExpiration      cbc.Key = "expiration"
	MeansKeySatisfyCreditor cbc.Key = "satisfy-creditor"
	MeansKeyDebit           cbc.Key = "debit"
	MeansKeyServices        cbc.Key = "services"
	MeansKeyAdvance         cbc.Key = "advance"
	MeansKeyIntermediary    cbc.Key = "intermediary"
)

Regime Specific Payment Means Extension Keys

const (
	TagUse cbc.Key = "use" // UsoCFDI codes "namespace"

	TagGoodsAcquisition     cbc.Key = "goods-acquisition"
	TagReturns              cbc.Key = "returns"
	TagGeneralExpenses      cbc.Key = "general-expenses"
	TagConstruction         cbc.Key = "construction"
	TagOfficeEquipment      cbc.Key = "office-equipment"
	TagTransportEquipment   cbc.Key = "transport-equipment"
	TagComputerEquipment    cbc.Key = "computer-equipment"
	TagManufacturingTooling cbc.Key = "manufacturing-tooling"
	TagTelephoneComms       cbc.Key = "telephone-comms"
	TagSatelliteComms       cbc.Key = "satellite-comms"
	TagOtherMachinery       cbc.Key = "other-machinery"
	TagMedicalExpenses      cbc.Key = "medical-expenses"
	TagDisability           cbc.Key = "disability"
	TagFuneralExpenses      cbc.Key = "funeral-expenses"
	TagDonation             cbc.Key = "donation"
	TagMortgageInterest     cbc.Key = "mortgage-interest"
	TagSARContribution      cbc.Key = "sar-contribution"
	TagMedicalInsurance     cbc.Key = "medical-insurance"
	TagSchoolTransportation cbc.Key = "school-transportation"
	TagSavingsDeposit       cbc.Key = "savings-deposit"
	TagSchoolFees           cbc.Key = "school-fees"
	TagNoTaxEffects         cbc.Key = "no-tax-effects"
	TagSuplementaryPayment  cbc.Key = "suplementary-payment"
	TagPayroll              cbc.Key = "payroll"
)

Regime Specific Tags (UsoCFDI codes)

const (
	TaxIdentityTypePerson  cbc.Key = "person"
	TaxIdentityTypeCompany cbc.Key = "company"
)

Tax Identity Type

const (
	TaxIdentityPatternPerson  = `^([A-ZÑ&]{4})([0-9]{6})([A-Z0-9]{3})$`
	TaxIdentityPatternCompany = `^([A-ZÑ&]{3})([0-9]{6})([A-Z0-9]{3})$`
)

Tax Identity Patterns

const (
	StampProviderSATUUID cbc.Key = "sat-uuid" // a.k.a. Folio Fiscal
)

SAT official codes to include in stamps.

const (
	TaxIdentityCodeForeign cbc.Code = "XEXX010101000"
)

Constants used to specific tax identity codes.

const (
	TaxRateExempt cbc.Key = "exempt"
)

Tax rates specific to Mexico.

Variables

var (
	TaxIdentityRegexpPerson  = regexp.MustCompile(TaxIdentityPatternPerson)
	TaxIdentityRegexpCompany = regexp.MustCompile(TaxIdentityPatternCompany)
)

Tax Identity Regexp

Functions

func Calculate

func Calculate(doc interface{}) error

Calculate performs regime specific calculations.

func DetermineTaxCodeType

func DetermineTaxCodeType(code cbc.Code) cbc.Key

DetermineTaxCodeType determines the type of tax code or provides an empty key if it looks invalid.

func New

func New() *tax.Regime

New provides the tax region definition

func Validate

func Validate(doc interface{}) error

Validate validates a document against the tax regime.