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, PACRDD, 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 PACRDD do?

The PACRDD 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 PACRDD manage?

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



General Information


About electronic documents and PACRDD


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)





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