1. What is an e-document receipt service provider or receipt provider?
It is a legal person that is authorized by the SAT to receive the electronic documents that the taxpayers have to send for the compliance with their obligations or for their processes.
In other words, the receipt provider is a window, authorized by the SAT, for the receipt of the electronic documents that the taxpayer has to submit.
The receipt provider has to receive the electronic document sent by the taxpayer, verify that it meets the technical requirements and validation rules, generate the SAT’s seal, and deliver the document with the seal included in the document to the taxpayer. If the document is incorrect, it issues an acknowledgment of receipt and, if that is not the case, it issues a notice of rejection. With the acknowledgment of receipt, the taxpayer has the certainty that the SAT received the taxpayer’s information.
2. What is an electronic document?
It is a data message containing information or writing generated, sent, received or stored by electronic or optical media, or any other technology.
The list of digital documents that can be sent through the receipt providers is published on the Website of the SAT.
3. What is the difference between an authorized certification provider and a receipt provider?
The receipt provider receives and assigns a digital stamp to the digital documents for the fulfillment of obligations or the management of formalities of the taxpayer and the authorized certification provider receives and assigns a digital stamp to digital tax invoices through internet; consequently, each figure operates with different documents.
4. Are all taxpayers required to adopt the receipt provider system?
No, it is an alternative that the SAT provides so that taxpayers meet their tax obligations. Taxpayers who do not use this scheme can continue to meet its obligations directly on SAT services.
Legal basis: Article 31 of the Federal Tax Code and Rule: 18.104.22.168 of the 2015 Miscellaneous Tax Resolution.
5. Where can I consult the list of receipt providers authorized by the SAT?
The list is published in the SAT website in the section “Authorized Third Parties”.
6. Which electronic documents can be sent to a receipt provider?
They are listed on the website of the SAT. The Declaration of IVA providers is currently published; soon the Electronic Accounting shall be included.
7. What is the maximum time frame in which the receipt provider has to deliver the acknowledgement of receipt of the document sent?
It is the obligation of the receipt provider to sent to the issuing taxpayer, immediately and up to a maximum of five minutes after the conclusion of the delivery, the digital document with an incorporated digital stamp of the SAT, as well as the XML document of the acknowledgment of receipt and the required printed representations.
8. If I want to hire a receipt provider, do I need an electronic tool?
Yes, you must have an electronic tool for the management of your business and such tool must be able to communicate with the receipt provider.
9. What features must the electronic tools offer for using the services of a receipt provider?
They must perform digital document generation, communicate from your product with the receipt provider, deliver the document, receive the acknowledgment of receipt and review sent documents.
10. During what hours do receipt providers have to receive documents?
Receipt providers shall receive the documents during the 24 hours of every day of the year. However, they may suspend their operation due to unforeseeable problems, up to 61 hours during the year and up to 96 hours for planned maintenance on its infrastructure; in both cases they shall notify about these suspensions.
11. In the event the service is suspended by the receipt provider, and the date in question is the deadline for submitting the electronic documents, how can I comply with the obligation?
You can send the digital document directly to the SAT or you can use the services of a receipt provider different to the provider experiencing the failure.
12. Do electronic documents have a QR code to verify their existence?
Yes, printed representations of the acknowledgments of receipt contain a QR code to confirm its validity in this Website
13. Where can taxpayers consult information regarding their electronic documents?
The receipt provider must provide a tool to review the details of sent digital documents, where access is via taxpayer electronic tool, authenticating with electronic signature. Only the information from the last three months can be consulted.
The information can also be consulted on this Website and shall include the information sent through any receipt provider.
14. Is there any service for reprinting the acknowledgements of receipt?
Yes, it shall be published in the SAT Website.
15. Sending electronic documents to the SAT and to the receipt provider is the same?
No, for sending documents to the SAT it shall be used the SAT Website, for sending documents to the receipt supplier it shall be used the connection through the taxpayer electronic tool.
16. Can electronic documents that already have the acknowledgement of receipt be cancelled?
Digital documents are not canceled. When the taxpayer requires sending a document with updated information, it must make a second delivery of the document, and indicate, if applicable, that it is complementary type.
17. Can the receipt provider charge for the receipt and for sealing the electronic documents sent by
Yes, receipt provider may charge the service and it shall be stated in a service agreement.
18. What are the benefits of choosing to send electronic documents through a digital document receipt
• Having alternatives for compliance with the tax obligations on delivery of your digital documents
• There will be a greater number of applications that help simplify the compliance obligations and the taxpayer may use the solution that best suits him/her
• Greater integration of administrative and accounting processes
• Reducing entry errors by manual processes
• Saving time in the generation, sending information and reception of acknowledgments of receipt
19. What information do I have to receive from the receipt provider once I send the electronic document “Supplier’s Vat Return”?
You should receive the printed representation of the acknowledgment of receipt or rejection notice, as appropriate, as well as the XML document of the acknowledgment of receipt.
20. When normal “Supplier’s Vat Return” electronic documents are sent by mistake, what happens with their registry? Are any rejected or are they cancelled?
If they meet the validations, both returns are received and recorded in the database; the last one received is taken as final.