7/17/2007

Electronic Invoice in México (XML+Signature Electronic)

News and commentaries referring to the implementation of the electronic invoice in Mexico.
Mario Perez Villeda Copy Right Mexico D.F.
Cel. Phone: (55) 3306-5264
 
 
Requirements

  

2.22.6.

  

For the physical and moral effects of article 29, ninth and tenth paragraphs of the CFF, people will be able to emit digital documents like comprobantes of the operations that make (comprobantes digital public prosecutors), whenever they fulfill in addition to the requirements indicated in he himself rule, with the following ones:

 

I. That the registries that the electronic system makes in which they take his accounting, apply to the folio assigned by the SAT and in its case series, to the digital fiscal comprobantes.

 

II. That when assigning themselves the folio, and in its case series, is registered of electronic and automatic way in the accounting, at the time of the emission of the digital fiscal comprobante the exact reference of the date, hour minute and second, in which the digital fiscal comprobante according to the format indicated in Annexed the 20 of this Resolution was generated.

 

III. That the electronic system in which the accounting takes has validations that they prevent at the time of assigning itself to the digital fiscal comprobantes, the duplicity of folios, and in their case of series, making sure that the number of approval, year of request, folio and series in its case, corresponds to the granted ones for digital comprobantes fiscal.

 

IV. That the mentioned system generates a file with a monthly report, which will have to include the Faithful of the contributor, and to contain the following information of the digital fiscal comprobante:

 

a) RFC of the client. In the case of global digital fiscal comprobantes that protect one or more operations conducted with public in general, they will be due to report with generic RFC XAXX010101000. In the case of digital fiscal comprobantes that they protect one or more operations conducted with foreign clients will be due to report with the generic RFC: XEXX010101000.

b) Series.

c) Folio of the digital fiscal comprobante.

d) Number and year of approval of folios.

e) Date and hour of emission.

f) Amount of the operation.

g) Amount of the transferred IVA.

h) State of the comprobante (cancelled or effective).

 

V. That fulfills the predicted engineering specifications in heading C "Standard of tensile digital fiscal comprobante" of Annexed the 20 of the present Resolution. The SAT, through Annexed 20, will be able to publish the requirements to authorize other electronic standards different from the indicated ones in the present rule.

 

VI That it generates digital seals for the digital fiscal comprobantes, according to the technical standards and the procedure described in heading D "digital seal Generation for digital fiscal comprobantes" of Annexed the 20 of the present Resolution.

 

The contributors who fulfill the previous requirements, will have to generate through software "SOLCEDI", or of the computer science application to that the third paragraph of rule 2.22.1 of the present Resolution talks about, a new pair of archives containing the private key and the requirement of digital seal certificate generation. Later, the contributors will have to solicit through the page of Internet of the SAT, the digital seal certificate. This request, will have to contain the Faithful of the contributor.

 

For the request of the digital seal certificate, one will be due to accede to the page of Internet of the SAT. In this, the contributors will be able to ask for a certificate for their matrix and, in their case, at the most one for each one of their branches, the fixed or semi-portable premises, positions; in the case of transport units they will use the digital seal certificate of the fiscal or branch address to which they are assigned.

 

The asked for certificates will be able to be unloaded of the section "certificate Delivery" of the page of Internet of the SAT, using for it the key of the RFC of the contributor who asked for them.

 

In order to verify the validity of digital seal certificates provided by the SAT, this will be able to be made in accordance with established in the sections "Faithful" or "the ELECTRONIC INVOICING", of the page of Internet of the SAT.

 

For the request of folios and in their case series, the contributors will have to require the allocation of such to the SAT, through the page of Internet of the SAT, in the "Integral System of Comprobantes Fiscales (SICOFI)", in the module of "Request of allocation of series and folios for digital fiscal comprobantes". This request, will have to contain the Faithful of the contributor.

 

The emission of digital fiscal comprobantes will have to initiate with the folio number 1 of all the series that are used.

It will be understood that the contributor chose to emit digital fiscal comprobantes when she asks for a digital seal certificate at least and the folios by part are assigned to him of the SAT.

 

2.22.7.

 

 

For the effects of the arranged thing in interjection c), fraction III of article 29 of the CFF, the contributors who generate and emit digital fiscal comprobantes, will have to present/display of monthly way, the information relative to the operations conducted with comprobantes sayings in previous the immediate month. This information will be due to present/display within the following month to that into which it inquires.

 

For the presentation of the information, the computer science system used by the contributors to that rule 2.22.6 talks about., of this Resolution will have to generate file that contains a monthly report with the data indicated in fraction IV of the mentioned rule.

 

 

2.22.8.

 

 

For the effects of the arranged thing in the first paragraph of fraction IV of article 29 of the CFF, the impressions of the comprobantes emitted in accordance with this Chapter, they will have such I reach and effects that the digital fiscal comprobantes that gave origin them.

The impressions of the digital fiscal comprobantes will have to fulfill the requirements indicated in fractions I, II, III, IV, I SAW and VII of the article 29-A of the CFF.

 

In addition to the indicated thing in the previous paragraph, also they will have to fulfill the following requirements:

I. The original chain with which the digital seal was generated.

II. Digital seal corresponding to the digital fiscal comprobante.

III. Serial number of the digital seal certificate.

IV. Banking bench mark and/or number of check with which the payment takes place (optional).

V. The legend "East document is an impression of a digital fiscal comprobante".

VI. For the effects of indicated in fraction II of the article 29-A of the CFF, the series in its case will be due to include.

VII. For the effects of indicated in fraction IV of the article 29-A of the CFF, it will be had by fulfilled this obligation in the cases of global digital fiscal comprobantes that protect one or more operations conducted with public in general, when in he himself generic RFC XAXX010101000 is briefed.

In the case of digital fiscal comprobantes that they protect one or more operations conducted with foreign clients will be due to report with the generic RFC: XEXX010101000.

VIII. For the effects of the indicated thing in the fraction I SAW of the article 29-A of the CFF, will be due additionally to include the amounts of the taxes retained in its case.

IX. Unit of measurement, in addition to indicated in fraction V of the article 29-A of the CFF.

X. The number and year of approval of folios.

XI. Amount of the rate of the transferred tax.

 

2.22.9.

 

 

In accordance with arranged by the third paragraph of fraction IV of the article 29 of the CFF, contributors who emit and receive digital fiscal comprobantes, they will have to store them in magnetic means, optical or of any other technology, having, in addition, to fulfill the requirements and specifications to that headings C and D of Annexed the 20 of the present Resolution talk about.

 

The contributors will have to maintain updated electronic, optical means or of any other technology, during the term that the fiscal dispositions indicate for the conservation of the accounting, as well as to have and to make available of the fiscal authorities, a computer science system of consultation that allows the same ones, to locate the sent and received digital fiscal comprobantes, as well as the revision of the content of such.

 

The emitted digital fiscal comprobantes in the electronic systems of branches, the premises, fixed or semi-portable units of transport, positions, will be generated exclusively from the electronic registry contained in the system of invoicing or point of sale, having to maintain temporarily stored to the digital fiscal comprobantes and the electronic registries that gave origin them and to transmit them within the term that indicates rule 2.22.6., fraction II of the present Resolution, leaving evidence of the date and hour of transmission. The temporary storage, will be due to do like minimum by a term of three months.

 

For more information contact:
Mario Perez Villeda Copy Right Mexico D.F.
Cel. Phone: (55) 3306-5264
 
 

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