On July 1 2017, the Servicio de Administracion Tributaria (SAT) introduced the payment receipt CFDI, also known as Complemento de Pago, Payment complement or CFDI Pago. At this moment it was optional, but it was made mandatory as of the 1st of September 2018. The payment receipt is part of the CFDI 3.3 regulation and gives information about the customer payments received. Its purpose is to make a crosscheck between customer invoices and customer payments because the payment receipt mentions which invoices were cleared by the payment.
The CFDI for payment receipts must be issued no later than the tenth calendar day of the month, following the one in which the payment was received according to the rule. On the other hand, it is also allowed to send the payment receipt CFDI more frequently. You can also send a payment receipt CFDI for all customer payments received.
The legal process for E-Payment and how SAP can help you achieve compliance
The business process is very similar to the e-invoicing process. Only the source of the information is different since it is based on a customer payment. Based on the incoming payment, the CFDI 3.3 XML with Complemento de Pago (payment complement) needs to be created. This document needs to be digitally signed and submitted to the SAT by a PAC (Proveed Autorizado de Certificación). After approval the document is given a UUID. This is a unique identifier representing this document. The approved CFDI 3.3 with UUID and its PDF are then submitted to the customer by the CFDI issuer.
Important to know is that this payment complement in the CFDI 3.3 XML will refer to the invoices and its UUID that have been cleared with this payment. This means that the technical solutions for e-invoicing and the e-payment receipt need to be looked at together.
In SAP there is a standard solution available to create, sign and submit this CFDI for e-payment receipts. The solution is called SAP Document Compliance, sometimes also known as the eDocument solution. More information can be found regarding the SAP Document Solution. SAP Document Compliance also offers a solution for e-invoicing in Mexico, which means that the invoice information needed in the CFDI for e-payment receipts is easily available.
The process for the payment receipt CFDI in SAP is the following:
- In SAP ERP, the incoming payment is posted
- This automatically triggers an eDocument in the eDocument Cockpit
- When submitting the eDocument, it is converted into the CFDI 3.3 XML format within SAP ERP and forwarded to SAP CPI (Cloud Platform Integration)
- In SAP CPI, the document is digitally signed and forwarded to the PAC
- The PAC is responsible for a first data check of the XML and for the forwarding of the document to the Mexican tax authority (SAT)
- The SAT approves or rejects the XML and communicates this feedback to the PAC. For every approval, the SAT provides a UUID which can be seen as a unique approval code.
- The PAC sends the feedback to CPI who forwards it to SAP ERP. The feedback can then be found in the eDocument cockpit
Recently, SAP has also developed a solution in which you can summarize the payment information of several payments in one payment receipt CFDI. That way you only need to create one payment receipt CFDI per customer per month.