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

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

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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)CardinalityDescription
Tax Scheme Code (Invoice/WithholdingTaxTotal/TaxSubtotal/TaxCategory/TaxScheme/ID)1..1The scheme of the tax category

Restrictions

UNCL5153CodeDescription
VRBL:MX:001Income Tax (ISR)
VATVRBL:MX:002Value Added Tax (IVA)
VRBL:MX:003Special Tax on Production and Services (IEPS)

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>
					<!-- 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 -->
	</cac:InvoiceLine>
</ubl:Invoice>

Updated 3 days ago