Digital documents

A digital document is a data message containing information or a deed which has been created, sent, received or stored by electronic means, optic means or any other technology.



The supplier of certification of receipt of electronic documents, PCRDD, is authorized by the SAT to receive the electronic documents it must send to the taxpayer to comply with its obligations or for the management of its procedures.


In other words, the provider of certification of receipt of electronic documents is a window, enabled by the SAT, for the receipt of electronic documents that must be submitted by the taxpayer.



What does a PCRDD do?

The PCRDD must receive the electronic document sent by the taxpayer, verify that it meets the technical requirements and the validation rules, generate the seal of the SAT and deliver the document with the integrated seal to the taxpayer. If the document is correct, it issues an acknowledgment of receipt and otherwise issued a notice of rejection. With the acknowledgment of receipt, the taxpayer has the certainty that the SAT received its information.



What electronic documents can a PCRDD manage?

Currently, the Informative Statement of Operations with Third Parties is published; soon E-Accounting will be included.



General Information




Standard of the DIOT, Informative Statement of Operations with Third Parties - July 21, 2017 (PDF)

Exhibit 21 of the Miscellaneous Tax Resolution for 2017 - July 21, 2017 (PDF)





Leaders in Certified Digital Communication

Be part of the most important digital tax newsletter in Mexico.

Twitter Logo Facebook Logo


All Rights reserved © 2020 AMEXIPAC, A.C.

Legal  |  Privacity