Mexico (CFDI): Withholding Tax Scheme Code

CFDI Mexico specifies its own set of Withholding Tax Scheme Codes.

This element must be used if withholding tax is applicable. Use the original codes with the VRBL:MX prefix.
Where possible, these are also declared as equivalent to a UNCL 5153 code value, and either format is supported.

Element

Name (Path)	Cardinality	Description
Tax Scheme Code (`Invoice/WithholdingTaxTotal/TaxSubtotal/TaxCategory/TaxScheme/ID`)	1..1	The scheme of the tax category

Codes

Code	UNCL5153	Description
`VRBL:MX:001`		Income Tax (ISR)
`VRBL:MX:002`	VAT	Value Added Tax (IVA)
`VRBL:MX:003`		Special Tax on Production and Services (IEPS)

Example

<ubl:Invoice>
	<!-- Code omitted for clarity -->
	<cac:WithholdingTaxTotal>
		<cbc:TaxAmount currencyID="MXN">1600</cbc:TaxAmount>
		<cac:TaxSubtotal>
			<cbc:TaxableAmount currencyID="MXN">20000</cbc:TaxableAmount>
			<cbc:TaxAmount currencyID="MXN">1600</cbc:TaxAmount>
			<cac:TaxCategory>
				<!-- Code omitted for clarity -->
				<cac:TaxScheme>
					<cbc:ID>VRBL:MX:002</cbc:ID>
				</cac:TaxScheme>
			</cac:TaxCategory>
		</cac:TaxSubtotal>
	</cac:WithholdingTaxTotal>
	<!-- Code omitted for clarity -->
</ubl:Invoice>

Updated 3 days ago