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Mexico (CFDI): Line-Level Withholding Tax Category Code

A coded identification of the applicable withholding tax category.

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Must be used if withholding tax is applicable. The CFDI specification does not define specific tax category codes.

VRBL requires the use of Tax Category Code. Use the subset of the UNCL5305 code list defined below.

Element

Name (Path)CardinalityDescription
Tax Category Code (Invoice/InvoiceLine/WithholdingTaxTotal/TaxSubtotal/TaxCategory/ID)1..1A coded identification of the applicable tax category

Codes

CodeDescription
SStandard Rate
EExempt from Tax

Example

<ubl:Invoice>
	<!-- Code omitted for clarity -->
	<cac:InvoiceLine>
		<!-- 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>
					<cbc:ID>S</cbc:ID>
					<!-- Code omitted for clarity -->
				</cac:TaxCategory>
			</cac:TaxSubtotal>
		</cac:WithholdingTaxTotal>
		<!-- Code omitted for clarity -->
	</cac:InvoiceLine>
</ubl:Invoice>

Updated 3 days ago