October 2007 e-Invoice Comprobantes Fiscales Digitales
Fiscal Laws & Rules Mexican fiscal regulations establish the proper use of e-Invoices, filings and supporting standards. Said regulations recognize both self-generated invoices and those issued though SAT authorized service providers –Fiscal Law Articles 28, 29, 29-A, 29-B, 29-C –Fiscal Rules Invoicing Rules –2.22.6 through 2.22.9 –2.22.11 –2.22.12 Authorized Service Providers –2.22.13 through 2.22.16 Technical Standards –Annex 20
Definition and Design Goals The Mexican e-Invoice Fiscal regulations contemplate the generation digital messages used for: –Standard invoicing (proof of purchase) –Credit and debit notes –Fiscal bills of lading Though this regulations and supporting standards, SAT aimed to allow for a 100% digital cycle of generation, transmission and storage of invoices. Design Guidelines –Ease of automation –Structured –Secure –Open standard –Should be equally accessible to large and small taxpayers –Should be technologically neutral
Characteristics Integrity: –The information contained within the e-Invoice is protected and can't be manipulated or modified without it's detection. Authenticity: –The identity of the issuer can be verified and tracked. Non repudiation: –By law, any person or entity that generates a valid e- Invoice, will not be able to deny its generation.
Accounting Software Systems Digital Signature Certification Process Digital Stamp Certificate Invoice Number and Series Request Electronic Invoicing Generation Issuer Obligations Electronic Invoicing - Step by Step
Accounting System The accounting system should automatically record a time stamp for the operation (including minutes and seconds). The accounting system must manage invoice numbers, authorization number and date, series either by its own or through the use of supporting subsystems.
Offers certainty of id both in C2G and C2C scenarios. Extremely strict certification process. Largest PKI in the planet over one million active certificates All certificates are issued free of charge Standards based (x509 v3).KEY BIOMETRICS.REQ = file.CER Personal Procedure Electronic Signature Certificate Request Form
The Digital Stamp Certificates are based on the same standards as Digital Signature Certificates They are recognized by SAT as being mission specific certificates This allows for more security file.KEY file.REQ = file.CER www.sat.gob.mx Electronic Signature file.KEY file.CER Digital Stamp Certificate
Can only be requested by the issuing taxpayer using its Digital Signature The Tax payer determines the amount of folios and series to use The folios are requested by incremental amounts Invoice Numbers and Series Request
The e-Invoice XML is made up from the content of the operation. The SAT XSD standard information is all the fiscal invoice expressions. The seal is generated from the Original Chain which is digested, encrypted and inserted into a PKCS1 structure. The e-Invoice can be expressed on paper upon the receiving parties request. CFD Generates Original Chain Company System It registers the Information Generate Digital Stamp MD5-RSA-PKCS1 Extract Information XSD XML UTF-8 Orders Information XSL UTF-8 XML UTF-8 XSL o XSLT Printed Expression Electronic Invoicing Generation
If uses several schemes of invoicing it must send a report for each option monthly. Monthly Information 1 2 3 5 4 6 7 8 RFC of Customer Used e-Invoice Series Used e-Invoice Number Approval Number Generation Timestamp e-Invoice Amount e-Invoice VAT Status Issuer Obligations
MAGNETIC MEDIA Receiving ELECTRONIC TRANSFERENCE INTERNET Emitting e-Invoice Comprobante Fiscal Digital XML Generates Original Chain XSL Generates XML Electronic Document (SAT standard) XSD XML They integrate and conserve like a accounting part Assigns Folio and Approval Number RMF 2.22.6 Frac. I y III Company System It registers the Information CFF Art. 29 RMF 2.22.6 Frac. II Assigns Folio RMF Anexo 20 Rubro C Private key file.KEY ******* Generates Digital Seal RSA RMF Anexo 20 Rubro D Storage Minimum 5 Year RMF 2.22.9 PRINTED REPRESENTATION Issuing - Reception
Original Data Chain Digital Stamp Verification Data The receivers can choose to get them in electronic format XML or representation in paper. Issuers are required to store them only in XML electronic format. Printed Representation
Verification Data Tax Id Digital Stamp Certificate Number. Approval Number. E-Invoice Number E-Invoice Series. (Optional) Data Protection Original Chain used for stamping. Digital stamp expressed as BASE-64. Security Controls
e-Invoice Third Authorized Supplier for generation and shipment of e-Invoices
Third Authorized e-Invoices Supplier Third Authorized e-Invoices Supplier Enters e-Invoices on the suppliers system or suppliers equipment Issuer Receives e-Invoices of the authorized supplier Receiver Generates, stores and sends e- invoices via electronic media Controls emitters folios and certificates Operation Model 1 2 3 Entire network
Requirements for the authorization Contact Relation 1 Have digital signature: SAT Certificate and be an issuer of e-Invoice. Prove that it has the technical capability and infrastructure that allows to give the service of generation of e-Invoices and monthly reports. Managing and storage of confidential information. 2 Third Authorized e-Invoices Supplier
Obligations Operation 3 4 The authorized supplier will have the folios control. The administration and control of the e-Invoices can be done by the tax payer of the authorized supplier The tax payer and supplier have to keep the e-invoices Of the suppliers Grant access to the SAT to the database and inform monthly the number of e-Invoice generated for their clients. Of the issuer contributors Send the monthly report of the e-Invoices generated Third Authorized e-Invoices Supplier
+ Supplier data: Name Tax number (RFC) No. Of the e-Invoice Authorization Publishing date (Authorization) Digital Stamp generated with an e-invoice of the supplier Third Authorized e-Invoices Supplier
Allow the adoption of the e-Invoices scheme to taxpayers that dont want to modify their systems or dont have enough infrastructure to support this scheme. The scope of this program allows any taxpayer which decides to take the option of generation of e-Invoices through an authorized suppliers system or service. Grant authorizations to contributors that prove to have the enough technical and administrative capacity to guarantee the service. Objectives of the Third Authorized Suppliers Program
December The SAT sends the proposal of Authorized Suppliers for e-Invoices July 17 Publication in the internet site of the SAT of the first Authorized Supplier and complement for it. October 6 Publication of the general rules of operation in the RMF 6th. for 2006, 2.22.13 a la 2.22.16. December 12 Publication of the technical guidelines en in the SATs internet site. July 28 Publication fo the Article 28 and 29 of the CFF of the Official Journal of the Federation regarding the Authorized Suppliers. Evolution of the Third Authorized Suppliers Program 2006 2007 2005
Characteristics of the Third Authorized Suppliers The obligations to fulfilled through the features offered in the applications or systems operated and / or managed by the service providers authorized by the SAT are: Allocation of the folio and if any the series to the e_Invoices. Generation of the XML structure, original data chain, digital stamps of the e-Invoices. Generation of the file of the monthly report of the e-Invoices generated.
Third Authorized e-Invoice Supplier Authorized SuppliersAuthorization Publication Date Diverza Información y Análisis, S.A. de C.V.2007-07-13 Buzón E, S.A. de C.V.2007-07-17 Interfactura, S.A. de C.V.2007-08-02 Sociedad de Explotación de Redes Electrónicas y Servicios de México, S.A. de C.V. 2007-08-17
Grant access to the SAT to the information, previously required to the tax payer. Keep absolute confidentiality in the information of the e-Invoices. Present every January of each year a notice to countersignature their authorization. Provide to their clients the file with the monthly report in the first 5 days. Deliver an electronic copy of the e-Invoices generated for their customer. Inform monthly to SAT about the number of e-Invoices generated by their clients. Provide a tool for review of the e-Invoices. Obligations of the Authorized Supplier
Evolution 20032005200620072004 Definitions: General rules of operation. Electronic and cryptographic standard. January 5 Publication of the Article 29 – CFF in the Official Journal of the Federation about the e- Invoices January 5 Publication of the applications: CertiSAT WEB (Digital Stamps) SICOFI-CFD (Folios) July 5 The scheme is extended for the special issued of e- Invoices. CFDv2 March 23 Publication of the first for the special schemes. March 31 Publication of the general rules of operation in the RMF for 2004, 2.22.6 a la 2.22.9 and 2.22.11. January 11 First e-Invoice generated in Mexico. July 28 Publication of the Article 28 and 29 of the CFF in the Official Journal of the Federation about the Authorized Suppliers. July 17 Publication in the internet site of the SAT the first Authorized Supplier.
Estimated Cost $130.00 per e-Invoice Traditional Scheme ( 2004 ) Issuer Issuer and Receiver -79% -85% Indirect Savings A.Time B.Generations errors C.Customer Service D.Availability of information E.Periods of Collection F.Decrease of frauds Digital Scheme ( 2005 ) Direct Savings A.Printing B.Conciliation C.Processing D.Storage E.Physical shipment 100% $27.00$20.00$130.00 Considering storage cost for 5 years Cost: Benefits of the e-Invoice
Service Improvement Attention time Periods of collection Periods of recovery of portfolio Benefits Operation Savings Generation Errors Conciliation Processing Physical shipment Typing errors Availability of Information Costs Savings Printing Storage Physical Shipment Decrease of frauds
Federal State84.59% Distrito Federal53.87% Estado de México16.98% Nuevo León6.73% Jalisco4.15% Guanajuato2.86% Statistics October 2007
Sector - Small & Medium Company100% Industry51.72% Commerce25.55% Services21.47% Primary Sector1.07% Professionals0.19% Tax Payers Type100% Small & Medium Company95.56% Corporate4.44% Sectors October 2007 Statistics
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