Mexico (Pymnt): Document Level Taxes

Read about the elements as well as Category, Scheme, and Type codes for Document Level Taxes for Mexico (Pymnt).

This group contains the Total Tax Amount of the received payments and their tax breakdowns. Provide one breakdown for each combination of tax category code, tax rate and tax scheme identifier. The Total Tax Amount cac:TaxTotal/cbc:TaxAmount is required by UBL 2.4.

Note: At least one Invoice Tax Totals or Invoice Withholding Tax Totals group must be provided.

Name (Path)	Cardinality	Description
Document Level Taxes (`/Statement/TaxTotal`)	1..1	A group of elements providing information about taxes applicable to the invoice as a whole.

This group contains the following elements:

Name (Path)	Cardinality	Description
Invoice Total Tax Amount (`TaxAmount`)	1..1	The total tax amount for the invoice.
Tax Breakdown (`TaxSubtotal`)	1..n	A group of elements providing information about tax breakdown by different categories, rates and exemption reasons.
Tax Category Taxable Amount (`TaxSubtotal/TaxableAmount`)	1..1	Sum of all taxable amounts subject to a specific tax category code and tax category rate (if the tax category rate is applicable).
Tax Category Tax Amount (`TaxSubtotal/TaxAmount`)	1..1	The total tax amount for a given tax category.
Tax Category (`TaxSubtotal/TaxCategory`)	1..1	A group of elements providing information about the tax category.
Tax Category Code (`TaxSubtotal/TaxCategory/ID`)	1..1	A coded identification of what tax category applies.
Tax Category Rate (`TaxSubtotal/TaxCategory/Percent`)	0..1	The tax rate, represented as percentage that applies for the relevant tax category.
Tax Scheme (`TaxSubtotal/TaxCategory/TaxScheme`)	1..1	A group of elements providing information about the tax scheme.
Tax Scheme Code (`TaxSubtotal/TaxCategory/TaxScheme/ID`)	1..1	The scheme of the tax category.
Tax Type Code (`TaxSubtotal/TaxCategory/TaxScheme/TaxTypeCode`)	1..1	The type code related to the tax scheme.

Restrictions

The following Tax Category Codes are allowed:

Code	Description
`VRBL:MX:01`	Non-taxable
`VRBL:MX:02`	Taxable
`VRBL:MX:03`	Taxable (No breakdown)
`VRBL:MX:04`	Taxable (No accrual)
`VRBL:MX:05`	Taxable (PODEBI)
`VRBL:MX:06`	Taxable (No VAT transfer)
`VRBL:MX:07`	No VAT transfer / IEPS breakdown
`VRBL:MX:08`	No VAT transfer / No IEPS breakdown

The following Tax Scheme codes are allowed:

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)

The following Tax Type Codes are allowed:

Code	Description
`VRBL:MX:Rate`	Tax Rate
`VRBL:MX:FixedFee`	Fixed Fee
`VRBL:MX:Exempt`	Tax Exempt

Example

<ubl:Statement>
    <!-- Code omitted for clarity -->
    <cac:TaxTotal>
        <cbc:TaxAmount currencyID="MXN">192.00</cbc:TaxAmount>
        <cac:TaxSubtotal>
            <cbc:TaxableAmount currencyID="MXN">1200.00</cbc:TaxableAmount>
            <cbc:TaxAmount currencyID="MXN">192.00</cbc:TaxAmount>
            <cac:TaxCategory>
                <cbc:ID>VRBL:MX:02</cbc:ID>
                <cbc:Percent>16.00</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VRBL:MX:002</cbc:ID>
                    <cbc:TaxTypeCode>VRBL:MX:Rate</cbc:TaxTypeCode>
                </cac:TaxScheme>
            </cac:TaxCategory>
        </cac:TaxSubtotal>
    </cac:TaxTotal>
    <!-- Code omitted for clarity -->
</ubl:Statement>

Updated 9 days ago