Mexico (CFDI): Line-Level Tax Scheme Code

CFDI Mexico specifies its own set of Tax Scheme Codes.

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
Line Tax Scheme Code (`Invoice/InvoiceLine/TaxTotal/TaxSubtotal/TaxCategory/TaxScheme/ID`)	1..1	The scheme of the tax category

Restrictions

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:InvoiceLine>
		<!-- Code omitted for clarity -->
		<cac:TaxTotal>
			<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:TaxTotal>
		<!-- Code omitted for clarity -->
	</cac:InvoiceLine>
</ubl:Invoice>

Updated 3 days ago