Mexico (CFDI): Invoice Subtype Code

Mexico has specific requirements for the Invoice Subtype Code.

Element

This element represents the code for the intended use of the tax receipt.

Name (Path)	Cardinality	Description
Invoice Subtype Code (`Invoice/UBLExtensions/InvoiceExtension/InvoiceSubtypeCode`)	1..1	An extension element to specify the invoice subtype code

Restrictions

Code	Description	Applies to individuals	Applies to legal entities
`VRBL:MX:G01`	Purchase of goods	Yes	Yes
`VRBL:MX:G02`	Returns, discounts, or rebates	Yes	Yes
`VRBL:MX:G03`	General expenses	Yes	Yes
`VRBL:MX:I01`	Construction	Yes	Yes
`VRBL:MX:I02`	Office furniture and equipment for investments	Yes	Yes
`VRBL:MX:I03`	Transportation equipment	Yes	Yes
`VRBL:MX:I04`	Computer equipment and accessories	Yes	Yes
`VRBL:MX:I05`	Dies, stamps, molds, matrices, and tools	Yes	Yes
`VRBL:MX:I06`	Telephone communications	Yes	Yes
`VRBL:MX:I07`	Satellite communications	Yes	Yes
`VRBL:MX:I08`	Other machinery and equipment	Yes	Yes
`VRBL:MX:D01`	Medical, dental, and hospital fees	Yes	No
`VRBL:MX:D02`	Medical expenses due to incapacity or disability	Yes	No
`VRBL:MX:D03`	Funeral expenses	Yes	No
`VRBL:MX:D04`	Donations	Yes	No
`VRBL:MX:D05`	Actual interest paid on mortgage loans (home)	Yes	No
`VRBL:MX:D06`	Voluntary contributions to the SAR	Yes	No
`VRBL:MX:D07`	Medical insurance premiums	Yes	No
`VRBL:MX:D08`	Compulsory school transportation expenses	Yes	No
`VRBL:MX:D09`	Deposits into savings accounts, premiums based on pension plans	Yes	No
`VRBL:MX:D10`	Payments for educational services (school fees)	Yes	No
`VRBL:MX:S01`	No tax effects	Yes	Yes
`VRBL:MX:CP01`	Payments	Yes	Yes
`VRBL:MX:CN01`	Payroll	Yes	No

Example

<ubl:Invoice>
	<ext:UBLExtensions>
		<ext:UBLExtension>
			<ext:ExtensionContent>
				<vrbl:InvoiceExtension>
					<!-- code omitted for clarity -->
					<vrbl:InvoiceSubtypeCode>VRBL:MX:G03</vrbl:InvoiceSubtypeCode>
					<!-- code omitted for clarity -->
				</vrbl:InvoiceExtension>
			</ext:ExtensionContent>
		</ext:UBLExtension>
	</ext:UBLExtensions>
	<!-- code omitted for clarity -->
</ubl:Invoice>

Updated 3 days ago