The Payment Receipt Invoice, or Supplement for the receipt of payments, is an electronic document that details the amount paid and identifies the invoice whose balance is settled.
It is applicable for the verification of:
- Payments in installments,
- Payments in a single installment when not covered at the time of the issuance of the CFDI.
- Payments of credit transactions paid at a later date to the issuance of the relevant CFDI.
How does the payment receipt invoice work?
When considerations are not paid in a single installment, the following shall be issued:
- A CFDI for the total value of the operation at the time it is carried out.
- A CFDI with a supplement for the receipt of payments for each of the payments made.
When the payment of the consideration is made in a single installment, but this is not covered at the time of the issuance of the CFDI, even in the case of credit transactions and when they are paid in full at a later date to the issuance of the CFDI:
- A CFDI with a supplement for the receipt of payments may be issued for each payment received or one for all payments received in a period of one month, provided that they correspond to the same recipient of the receipt.
- The CFDI with a supplement for the receipt of payments must be issued no later than the tenth calendar day of the month immediately following the month in which the payments are received.
What version of the payment receipt invoice is in force?
Version 1.0 is the first version of the payment receipt invoice and is in force as of July 01, 2017.
The use of the payment receipt invoice is mandatory as of December 01, 2017.
Frequently asked questions of the Payment Receipt Supplement - September 7, 2017 (PDF)
Filling guide of the Payment Receipt Supplement - August 31, 2018 (PDF)
About the Payment Receipt Supplement