As of January 1, the majority of taxpayers in Mexico must use electronic invoicing. Beyond fiscal obligation, many companies are taking advantage of this shift to CFDI as an opportunity to improve, modernize and optimize their management.
One way to make the most of electronic invoicing is by inclusion of addenda. This is an optional element that allows us to integrate relevant trade or commercial information for many businesses in the CFDI. For example, information on the delivery location or the product's serial number. It is important to highlight that this content is not regulated by the SAT, so each company can define the fields it considers most useful for its business activity.
The addenda are added to the CFDI after the invoice has been validated by the Certification Provider or the SAT. Their integration into electronic format avoids the need for parallel deliveries, so running costs are reduced. Moreover, with the inclusion of addenda, the use of paper is no longer necessary and storage and management of these data is simplified, more closely monitored and with less likelihood of error.
Although the content of addenda is not regulated by the SAT, the Omnibus Tax Ruling (RMF) does specify which formats are to be used to ensure proper integration in the CFDI. These are some of the requirements:
The additional information must be included in the taxpayer format
Addenda must be integrated once the CFDI has been validated
Addenda must comply with the provisions set forth in Annex 20 of the RMF
To this end, it is important to have CFDI issuing software that includes the addenda most widely used by the major companies in Mexico and which makes it possible to generate new ones easily, otherwise communication with clients and customers will not be assured.
At EDICOM, we have a solution for issuing CFDI which includes more than 60 addenda, such as those for Liverpool, Soriana, Chedraui, etc. In addition, each day we analyse those most in demand and incorporate them into our solution, so that the invoices can be issued in a flexible, transparent way and in line with the requirements of our clients' trading partners.