| Update: | Compliance Alert – SAT updates technology platform services add-on |
| Date: | 2025-04-23 |
The Tax Administration Service (SAT) of Mexico has released version "Revision D" of the Technological Platforms Services Complement for Digital Tax Receipt Online (CFDI) version 2.0. These changes impact how withholdings and payment information are reported.
What are the changes?
-
"MontoRet" Attribute Modification: The validation of the "MontoRet" attribute has been modified based on Rule 2.10 of the Miscellaneous Tax Resolution. The "MontoRet" attribute is calculated according to the tax type.
- For Value Added Tax (VAT) ("ImpuestoRet" is 002) and when the "RfcR" is not the generic RFC (Registro Federal de Contribuyentes) (XAXX010101000), "MontoRet" must be 50% or 100% of "BaseRet", truncated to two decimal places.
- For Income Tax (ISR) ("ImpuestoRet" is 001), "MontoRet" = BaseRet × withholding rate, based on the "c_TipoDeServ" catalog, considering the "TipoDeServ" and "Ejercicio" attributes.
- Error Matrix Updates: Error code SPT101 has been eliminated, and the validation case and description of error code SPT117 (VAT) have been modified.
What are the impacts?
If your systems are already configured to comply with the previous regulations, you should review them to ensure compatibility with the changes implemented by the SAT (Tax Administration Service).
Implementation timelines
The updates to the Technology Platform Services Supplement V1.0 (Revision D) and error matrices became effective on April 10, 2025.