SITIO PARA INTEGRADORES

Catalogs managed by Detecno

You can consult the CFDI 4.0 catalogs online without downloading them:

Catalogues in Detecno's webpage

Test data for issuer and recipient

Changes in the structure of CFDI 4.0

• Comprobante

  • Version: Must have the value "4.0"

  • Exportacion: New mandatory field to indicate whether it covers a temporary or permanent export, or does not apply. 

• InformacionGlobal: New conditional element to specify the information related to the global invoice. 

• CfdiRelacionados: This element becomes repetitive to add different UUIDs with different relationship types. 

• Emisor 

  • Nombre: It must be on the list of registered RFCs not canceled in the SAT and must belong to the Issuer's RFC.

  • FacAtrAdquirente: New field to be used in invoices through the acquirer of the products or services.

• Receptor 

  • Nombre: It must be on the list of registered RFCs not canceled in the SAT and must belong to the Issuer's RFC.

  • DomicilioFiscalReceptor: New field to express the postal code of the recipient. It must be found on the list of registered RFCs not canceled in the SAT and must belong to the Receiver's RFC.

  • RegimenFiscalReceptor: New field with value according to catalog and must correspond to the type of person of the recipient.

• Concepto

  • ObjetoImp: It expresses whether or not the operation is subject to tax. If it is "02", the child node "Impuestos" must exist. 

• Concepto/ACuentaTerceros: New optional element to record information of the taxpayer third party, on account of the one who carries out the operation.

• Concepto/CuentaPredial: This element becomes repetitive in order to register several property account numbers. 

• Impuestos/Traslados/Traslado

  • Base: New field to add the amounts of the bases registered in the concepts grouping them by tax and rate. 

  • TasaOCuota: It becomes conditional. If there are only concepts with exempt factor type, this field must not exist.

  • Importe: It becomes conditional. If there are only concepts with exempt factor type, this field must not exist.

Applicable regulations

Tax receipts must be issued for the acts or activities that are carried out or for the income received by taxpayers, whether they are natural persons or legal entities. 

Article 29 and 29-A of the Federal Tax Code (CFF) establishes the requirements that tax receipts must contain. Such invoices must comply with the specifications determined by the Tax Administration Service (SAT) by general rules (Rules 2.7.1.2. and 2.7.1.7 of the Miscellaneous Fiscal Resolution for 2022 and Annex 20). 

Annex 20 of the Miscellaneous Fiscal Resolution is a technical document that establishes the technological standard under which:

• • The CFDI must be issued.

  • The cancellation process is established.

  • The signing process is established.