ARTICLE 29: DIGITAL TAX RECEIPTS

When the tax laws establish the obligation to issue tax receipts for the acts or activities that they carry out or for the income they receive or for the withholding of contributions they make, taxpayers must issue them through digital documents through the website of the Service Tax Administration (Servicio de Administración Tributaria) (CFF: Art. 109). People who acquire goods, enjoy their use or temporary enjoyment, receive services or those to whom they have withheld contributions must request the respective digital tax receipt online.

The taxpayers referred to in the preceding paragraph must comply with the following obligations:

Taxpayers may opt for the use of one or more certificates of digital stamps that will be used exclusively for the issuance of tax receipts through digital documents. The digital stamp (CFF: Art. 17E) will allow to prove the authorship of the digital tax receipts online issued by individuals and legal entities, which is subject to the regulations applicable to the use of the advanced electronic signature.

Taxpayers may process the obtaining of a digital stamp certificate to be used by all their establishments or premises, or, process the obtaining of a digital stamp certificate by each of their establishments. The Service Tax Administration (Servicio de Administración Tributaria) shall establish, through general rules, the control and identification requirements to which the use of the digital stamp of the taxpayers will be subject.

The processing of a digital stamp certificate can only be done through an electronic format that has the advanced electronic signature of the applicant.

The Service Tax Administration (Servicio de Administración Tributaria) may authorize suppliers of certification of the digital tax receipts online to perform the validation, folio assignment and incorporation of the stamp referred to in this section.

The suppliers of certification of digital tax receipts online referred to in the previous paragraph must be previously authorized by the Service Tax Administration (Servicio de Administración Tributaria) and comply with the requirements established by said deconcentrated body by means of general rules.

The Service Tax Administration (Servicio de Administración Tributaria) may revoke the authorizations issued to the suppliers referred to in this section, when they fail to comply with any of the obligations established in this article, in the respective authorization or in the general rules that apply to them.

For the purposes of the second paragraph of this section, the Service Tax Administration (Servicio de Administración Tributaria) may provide the necessary information to authorized suppliers of certification of digital tax receipts online.

Taxpayers may verify the authenticity of the digital tax receipts online they receive by consulting on the website of the Service Tax Administration (Servicio de Administración Tributaria), if the folio number that covers the digital tax receipt was authorized to the issuer and if at the time of issuance of the digital tax receipt the certificate that covers the digital stamp was in force and registered in said deconcentrated body.

In the case of returns, discounts and bonuses referred to in article 25 of the Law on Income Tax (Ley del Impuesto sobre la Renta), digital tax receipts must be issued online.

The Service Tax Administration (Servicio de Administración Tributaria), through general rules, may establish administrative facilities for taxpayers to issue their digital tax receipts through their own means, through service providers or with the electronic means determined in said rules. In the same way, through the aforementioned rules, shall establish the characteristics of the receipts that will serve to protect the transport of merchandise, as well as the receipts that support operations carried out with the general public.

In the case of acts or activities that have tax effects in which there is no obligation to issue a digital tax receipt online, the Service Tax Administration (Servicio de Administración Tributaria) may, by means of general rules, establish the characteristics of the digital documents that support said operations.