Tax Terms Mexiko

CFDI 3.3: Newest version of the digital tax documents (CFDI) which have been implemented December 1st 2017 and require several changes from the previous version.

Complementos de Pagos: Payment receipt that has to be issued even for partial payments

Freihandelsabkommen EU:  Since 2000 a free trade agreement between the EU and Mexico has been in place which is currently being re-negotiated. The goal of the new agreement is the practical dissolution of customs on goods and agricultural produce as well as easier customs processes for products from pharma and mechanical engineering industries. Furthermore, the agreement includes the fight against corruption as well supporting the goals of the Paris Climate Agreement.

IEPS (impuesto especial sobre producción y servicios): Additional tax on grain, corn, gas stations and other materials and services

IVA: VAT, standard rate 16%

PAC: Provider bei der elektronischen Rechnungserstellung

RFC Number:Tax ID

SAT: Tax authority