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October 2007

e-Invoice Comprobantes Fiscales Digitales. October 2007. 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

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October 2007

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  1. e-Invoice Comprobantes Fiscales Digitales October 2007

  2. 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 Fiscal Laws & Rules

  3. 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 Definition and Design Goals

  4. 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. Characteristics

  5. Electronic Invoicing - Step by Step Accounting Software Systems Digital Signature Certification Process Digital Stamp Certificate Invoice Number and Series Request Electronic Invoicing Generation Issuer Obligations

  6. 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.

  7. Electronic Signature Certificate .KEY PersonalProcedure .REQ RequestForm = file.CER BIOMETRICS • 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)

  8. Digital Stamp Certificate Digital Stamp Certificate Electronic Signature file.KEY file.KEY www.sat.gob.mx file.CER file.REQ = file.CER • 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

  9. Invoice Numbers and Series Request • Can only be requested by the issuing taxpayer using its Digital Signature • The Tax payer determines the amount of folios and seriesto use • The folios are requested by incremental amounts

  10. Electronic Invoicing Generation UTF-8 UTF-8 XSD UTF-8 Printed Expression Orders Information CFD Extract Information It registers the Information Company System XML XSL o XSLT XML UTF-8 UTF-8 Generates Original Chain Generate Digital Stamp MD5-RSA-PKCS1 XSL • 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.

  11. Issuer Obligations Monthly Information RFC of Customer Used e-Invoice Series Used e-Invoice Number Approval Number Generation Timestamp e-Invoice Amount e-Invoice VAT Status 1 2 3 4 5 6 7 8 If uses several schemes of invoicing it must send a report for each option monthly.

  12. It registers the Information Company System Generates Original Chain • Issuing - Reception RMF 2.22.9 Storage Minimum5 Year RMF 2.22.6 Frac. I y III Assigns Folio and Approval Number MAGNETIC MEDIA RMF Anexo 20 Rubro C Assigns Folio ELECTRONIC TRANSFERENCE INTERNET Comprobante Fiscal Digital XSD Generates XML Electronic Document (SAT standard) e-Invoice XML XML CFF Art. 29 RMF 2.22.6 Frac. II Generates Digital Seal XSL RSA RMF Anexo 20 Rubro D PRINTED REPRESENTATION Private key file.KEY ******* They integrate and conserve like a accounting part Emitting Receiving

  13. Printed Representation 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. Original Data Chain Digital Stamp

  14. Security Controls • 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.

  15. e-Invoice • Third Authorized Supplier for generation and shipment of e-Invoices

  16. Operation Model 1 3 Issuer Receiver Enters e-Invoices on the supplier’s system or supplier’s equipment Receives e-Invoices of the authorized supplier 2 Third Authorized e-Invoices Supplier Entire network Entire network Generates, stores and sends e-invoices via electronic media Controls emitter’s folios and certificates

  17. Third Authorized e-Invoices Supplier Requirements for the authorization 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. Contact Relation 2 • Managing and storage of confidential information.

  18. Third Authorized e-Invoices Supplier 3 Operation • 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 Obligations 4 • 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

  19. Third Authorized e-Invoices Supplier<Complement> • Supplier data: • Name • Tax number (RFC) • No. Of the e-Invoice • Authorization • Publishing date (Authorization) • Digital Stamp generated withan e-invoice of the supplier + <Complement>

  20. Objectives of the Third Authorized Suppliers Program • Allow the adoption of the e-Invoices scheme to taxpayers that don’t want to modify their systems or don’t 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 supplier’s system or service. • Grant authorizations to contributors that prove to have the enough technical and administrative capacity to guarantee the service.

  21. Evolution of the Third Authorized Suppliers’ Program 2007 2006 • July 17 • Publication in the internet site of the SAT of the first Authorized Supplier and complement for it. • July 28 • Publication fo the Article 28 and 29 of the CFF of the Official Journal of the Federation regarding the Authorized Suppliers. 2005 October 6 • Publication of the general rules of operation in the RMF 6th. for 2006, 2.22.13 a la 2.22.16. • December • The SAT sends the proposal of Authorized Suppliers for e-Invoices • December 12 • Publication of the technical guidelines en in the SAT’s internet site.

  22. Characteristics of the ThirdAuthorized 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.

  23. ThirdAuthorized e-Invoice Supplier

  24. Obligations of the Authorized Supplier • 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.

  25. e-Invoice • Scheme Benefits • ComprobantesFiscales Digitales

  26. Evolution 2003 2004 2005 2006 2007 • 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 <complements> for the special schemes. • July 28 • Publication of the Article 28 and 29 of the CFF in the Official Journal of the Federation about the Authorized Suppliers. • 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. • July 17 • Publication in the internet site of the SAT the first Authorized Supplier. • January 11 • First e-Invoice generated in Mexico.

  27. Benefits of the e-Invoice Estimated Cost $130.00 per e-Invoice 100% • Indirect Savings • Time • Generation’serrors • Customer Service • Availability of information • Periods of Collection • Decrease of frauds • Direct Savings • Printing • Conciliation • Processing • Storage • Physical shipment -79% -85% Issuer and Receiver Issuer Cost: $130.00 $27.00 $20.00 Digital Scheme ( 2005 ) Traditional Scheme ( 2004 ) Considering storage cost for 5 years

  28. Benefits Operation Savings Generation Errors Conciliation Processing Physical shipment Typing errors Availability of Information Service Improvement Attention time Periods of collection Periods of recovery of portfolio Costs Savings Printing Storage Physical Shipment Decrease of frauds

  29. Statistics Issued e-Invoice Taxpayers + 50,000,000 + 5,000,000 + 50,000 October 2007

  30. Statistics October 2007

  31. Statistics Sectors October 2007

  32. Statistics Sectors October 2007

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