Invoices must be issued with the correct payment method, considering the features of each one; since SAT considers as effectively collected the invoices issued with the PUE payment method in determining VAT for the period, therefore SAT has begun sending invitations to taxpayers asking them to specify the differences between the VAT declared and the transferred VAT indicated in the CFDIs.
PUE
- You choose if payment is made before or at the time the invoice is issued.
- You specify the payment method (check, electronic transfer, cash or the corresponding).
- It is not necessary to issue a CFDI with "Complemento para recepción de pagos (Complement for payments receipt)".
- You have until the last day of the month of issue of the invoice to receive the payment and not issue the CFDI with "Complemento para recepción de pagos" (Complement for payments receipt).
PPD
- This is chosen when the receipt has been issued and will be paid at a later date, either in one only payment or in several instalments.
- Payment method: 99 "To be defined".
- It is mandatory to issue the CFDI "Complemento para recepción de pagos" (Complement for payments receipt) for each payment related to this CFDI.
- You have until the 5th day of the month following the receipt of the payment(s) to issue the CFDI "Complemento para recepción de pagos" (Complement for payments receipt).
- For the purposes of the RESICO scheme, SAT only considers as collected/paid invoices with the PUE payment method or those for which the corresponding complement payment has been issued.
IMPORTANT!
For clients to whom MGCS provides billing services: In case that an invoice is issued with the PUE payment method and is not collected within one month, it is the client's obligation to inform us with time in advance, so that we can substitute the invoice with another invoice with the PPD payment method. The customer must inform us at the time of collecting the invoices so that the complement for payments receipt is issued. As for clients who issue their invoices through their own means and systems, they must comply with the aforementioned process. For the purposes of the RESICO scheme, SAT only considers as collected/paid invoices with the PUE payment method or those for which the corresponding complement payment has been issued.