Mexico (CFDI): Seller Tax Registration

The Seller Tax Registration elements are required for Mexico documents.

This group of elements is required to register the Federal Taxpayers Registry Code (RFC) corresponding to the taxpayer issuing the receipt. Additionally, the tax regime code must be included.

Elements

Name (Path)	Cardinality	Description
Seller Tax Registration (`Invoice/AccountingSupplierParty/Party/PartyTaxScheme`)	1..1	A group of business terms providing information about the seller's tax registration
Seller Tax Identification Number (`CompanyID`)	1..1	The seller's RFC Number
Seller Tax Scheme Identifier (`TaxScheme/ID`)	1..1	The seller's tax regime code

Restrictions

Code	Description
`VRBL:MX:601`	General regime
`VRBL:MX:603`	Non-profit regime
`VRBL:MX:605`	Salaried employees regime
`VRBL:MX:606`	Real estate leasing regime
`VRBL:MX:607`	Asset disposal regime
`VRBL:MX:608`	Others
`VRBL:MX:610`	Resident abroad
`VRBL:MX:611`	Dividend income
`VRBL:MX:612`	Professional Activities Regime
`VRBL:MX:614`	Interest Income
`VRBL:MX:615`	Regime for Income from Prizes
`VRBL:MX:616`	No Tax Obligations
`VRBL:MX:620`	Production Cooperatives that choose to defer their income
`VRBL:MX:621`	Tax Incorporation Regime
`VRBL:MX:622`	Regime for Agricultural, Livestock, Forestry, and Fishing Activities
`VRBL:MX:623`	Optional for Groups of Companies
`VRBL:MX:624`	Coordinated
`VRBL:MX:625`	Regime for Business Activities with Income through Technology Platforms
`VRBL:MX:626`	Simplified Trust Regime

Example

<ubl:Invoice>
	<!-- Code omitted for clarity -->
	 <cac:AccountingSupplierParty>
		 <cac:Party>
			 <!-- Code omitted for clarity -->
			 <cac:PartyTaxScheme>
				 <cbc:CompanyID>EKU9003173C9</cbc:CompanyID>
				 <cac:TaxScheme>
					 <cbc:ID>VRBL:MX:601</cbc:ID>
				 </cac:TaxScheme>
			 </cac:PartyTaxScheme>
			 <!-- Code omitted for clarity -->
		 </cac:Party>
	 </cac:AccountingSupplierParty>
	<!-- Code omitted for clarity -->
</ubl:Invoice>

Updated 3 days ago