E-invoicing in Mexico: key changes from July 2012

New national compliance rules are driving electronic invoicing across South and Middle America, especially for corporations currently operating or looking to expand their business into Brazil, Argentina, Chile, Columbia, and so on.

And now Mexico is introducing new e-invoicing regulations too.

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Latin American countries are operating the most sophisticated electronic invoicing solutions in the world. And as each month passes, more countries are following Brazil.

Argentina’s AFIP announced compulsory mandates, and there are more countries to follow in 2012. These real-time web service validations go far beyond a digital signature and archive which is often associated with European e-Invoicing.

Don’t under estimate the ERP configurations and changes that you will need to install as Latin American e-Invoicing is about the government mandated process.

Servicio de Aministracion Tributaria

In December 2011 Mexico’s Servicio de Aministracion Tributaria (SAT) released a new set of requirements that organisations have to adopt by July 2012. These new mandates appear to be more similar to the Brazilian Nota Fiscal processes.

Mexico now requires companies to integrate with the Mexico Tax Authority (SAT) for real-time issuance and approval of electronic invoices. Non-compliance with Servicio de Aministracion Tributaria is the same as tax fraud and means not only heavy fines but potential criminal charges and jail time for the responsible executives.  With these severe penalties, organizations must ensure that their process is valid as well as their accounting systems.

In the constantly changing environment, your organization needs a simple way to not only keep up with the changing legislation, but also, an easier way to ensure they are implemented into your ERP processes in a timely and legal manner.

1. Shipping Requirement

A new requirement that all deliveries within Mexico must have the Comprobante (and UUID) as part of the documentation accompanying the truck for delivery. Otherwise the truck and its goods can be impounded with fines demanded before release.

This is a significant change for customers that do not have their logistics and invoicing processes linked together today. Yes there are discrepancies even within the legislation and articles.

2. Account Number

Emisor are expected to know and report the last 4 digits of the account numbers that their customers use for payment.

3. Fiscal Address

The street and address will no longer be required, but the country, state and postal code still will.

4. Installment Payments

For installment payments, the emisor must send an invoice for each payment, plus an “informational” invoice to document the entire amount.