mx

README

🇲🇽 GOBL Mexico Tax Regime

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

Example MX GOBL files can be found in the examples (YAML uncalculated documents) and examples/out (JSON calculated envelopes) subdirectories.

Public Documentation

• Formato de factura (Anexo 20)

Zones

In Mexican GOBL documents, the supplier and customer addresses are optional, however the parties’ tax identity zones must be included and contain the fiscal address’ postal code of each party. The supplier’s tax identity zone will map to the LugarExpedicion (Place of issue) CFDI field, and the customer’s one will map to the DomicilioFiscalReceptor (Recipient Fiscal Address) field in the CFDI.

Example

The following example will set 21000 as the LugarExpedicion of the CFDI and 86991 as the DomicilioFiscalReceptor:

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  // [...]
  "supplier": {
    "name": "ESCUELA KEMPER URGATE",
    "tax_id": {
      "country": "MX",
      "zone": "21000",
      "code": "EKU9003173C9"
    },
    // [...]
  },
  "customer": {
    "name": "UNIVERSIDAD ROBOTICA ESPAÑOLA",
    "tax_id": {
      "country": "MX",
      "zone": "86991",
      "code": "URE180429TM6"
    },
  // [...]
}

Local Codes

Mexican invoices as defined in the CFDI specification must include a set of specific codes that will either need to be known in advance by the supplier or requested from the customer during their purchase process.

The following sections highlight these codes and how they can be defined inside your GOBL documents.

RegimenFiscal - Fiscal Regime

Every Supplier and Customer in a Mexican invoice must be associated with a fiscal regime code. You'll need to ensure this field's value is requested from customers when they require an invoice.

In GOBL the mx-cfdi-fiscal-regime extension key is used alongside the value expected by the SAT.

Example

The following example will associate the supplier with the 601 fiscal regime code:

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  // [...]
  "supplier": {
    "name": "ESCUELA KEMPER URGATE",
    "tax_id": {
      "country": "MX",
      "zone": "26015",
      "code": "EKU9003173C9"
    },
    "ext": {
      "mx-cfdi-fiscal-regime": "601"
    }
  }
  // [...]
}

UsoCFDI - CFDI Use

The CFDI’s UsoCFDI field specifies how the invoice's recipient will use the invoice to deduce taxes for the expenditure made. In a GOBL Invoice, include the mx-cfdi-use extension in the customer.

This field will be validated for presence and will be checked against the list of codes defined as part of the CFDI specification.

Example

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

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

  // [...]

  "customer": {
    "name": "UNIVERSIDAD ROBOTICA ESPAÑOLA",
    "tax_id": {
      "country": "MX",
      "zone": "65000",
      "code": "URE180429TM6"
    },
    "ext": {
      "mx-cfdi-fiscal-regime": "601"
      "mx-cfdi-use": "G01"
    }
  }

  // [...]
}

FormaPago - Payment Means

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 - Unit Code

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 their associated 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 - Product or Service Code

The CFDI’s ClaveProdServ field specifies the type of an invoice's line item. GOBL uses the line item extension key mx-cfdi-prod-serv to map the code directly to the ClaveProdServ field.

The catalogue of available Product or Service codes that form part of the CFDI standard is immense with some 50.000 entries to choose from. Due the huge number of codes GOBL will not validate these fields, you'll have to check with local accountants to check which code should be used for your products or services.

Example

The following GOBL maps to the 10101602 ("live ducks") value to the ClaveProdServ field:

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

  // [...]

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

      "item": {
        "name": "Selección de patos vivos",
        "ext": {
          "mx-cfdi-prod-serv": "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 (
	ExtKeyCFDIFiscalRegime = "mx-cfdi-fiscal-regime"
	ExtKeyCFDIUse          = "mx-cfdi-use"
	ExtKeyCFDIProdServ     = "mx-cfdi-prod-serv" // name from XML field: ClaveProdServ
)

Mexican CFDI extension keys required by the SAT (tax authority in Mexico) in all invoices and cannot be determined automatically.

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
)

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 (
	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.