RULE 3.1.8: REQUIREMENTS THAT THE DIGITAL TAX RECEIPT ONLINE (CFDI) AND THE EQUIVALENT DOCUMENT MUST CONTAIN

For the purposes of articles 36 (LA: Art. 36) and 36-A, section I, subsection a) (LA: Art. 36A) of the Law, the obligation to present the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) or equivalent documents must be fulfilled when the merchandise has a commercial value in national or foreign currency greater than 300 (three hundred dollars). The Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) or equivalent documents may be issued by national or foreign suppliers, respectively, and submitted in original or copy.

The Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) must comply with the requirements established in article 29-A of the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 29A).

The equivalent document will be the tax document issued abroad, which covers the price paid or payable for the merchandise introduced into the national territory or the value thereof, as appropriate, and must contain the following information:

I. Place and date of issue.

II. Name and address of the merchandise's recipient. In the cases of change of addressee, the person who assumes this character will write down said circumstance, under protest of telling the truth, in all the points of the equivalent document.

III. The detailed commercial description of the merchandise and the specification of them in terms of class, quantity of units, identification numbers, when they exist, as well as the unit and total values. A detailed commercial description will not be considered when it comes in code.

IV. Name and address of the supplier or seller.

V. Name and address of the buyer when different from the recipient.

VI. Document number.

VII. Commercial value of the merchandise.

The lack of any of the data or requirements referred to in the previous sections, as well as the amendments or annotations that alter the original data, must be replaced by declaration, under protest of telling the truth, from the importer, customs agent or customs representative, in the equivalent document itself when there is space for it or by means of a free writing, and be presented at any time before the customs authority, provided that the payment of the fine is made referred to in article 185, section I (LA: Art. 185) of the Law, except in the case of spontaneous compliance.

The provisions of the preceding paragraph will not be applicable when the authority has initiated any of the faculties of verification contained in article 42 (CFF: Art. 42) of the Federal Fiscal Code (Código Fiscal de la Federación) and in the Law.

In the case of returns of merchandise imported temporarily for elaboration, transformation or repair, in terms of articles 108 (LA: Art. 108), 111 (LA: Art. 111) and 112 (LA: Art. 112) of the Law, the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) or equivalent document may be presented, which expresses the commercial value of the merchandise.

When the data referred to in section III above, are in languages ..other than Spanish, English or French, they must be translated into Spanish in the same document or in an attached document.

The provisions of the preceding paragraph will also be applicable for the transport document referred to in article 20, sections II and VII (LA: Art. 20) of the Law, as well as the documents indicated in article 36-A, section I, subsection b) (LA: Art. 36A) of the same legal order.

The obligation to present the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) or equivalent document, which expresses the commercial value of the merchandise, must be fulfilled through the transmission indicated in rule 1.9.18. (RGCE 2020: Regla 1.9.16), without it being necessary to accompany the customs declaration (pedimento) with the receipt stating the value of the merchandise; in the case of the merchandise indicated in Annex 10 (RGCE 2020: Anexo 10), Section A of this resolution, in addition to the transmission, the Digital Tax Receipt Online (Comprobante Fiscal Digital por Internet) or equivalent document must be attached.

Law 2-XVIII (LA: Art. 2), 20-II, VII (LA: Art. 20), 36 (LA: Art. 36), 36-A-I (LA: Art. 36A), 108 (LA: Art. 108), 111 (LA: Art. 111), 112 (LA: Art. 112), 184-I (LA: Art. 184), 185-I (LA: Art. 185), Federal Fiscal Code (Código Fiscal de la Federación) 29-A (CFF: Art. 29A), 42 (CFF: Art. 42), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.2. (RGCE 2020: Regla 1.2.2), 1.9.18. , Annex 10 (RGCE 2020: Anexo 10)