Mexican VAT return (IVA -- Impuesto al Valor Agregado, Declaracion Mensual) for self-employed individuals. Covers the standard 16% rate, zero rate (tasa 0%), exempt activities, monthly filing via SAT portal, DIOT informative declaration, CFDI electronic invoicing, and IVA acreditable computation.…
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Standard IVA rate
16%LIVA, Art. 1
Zero rate (tasa cero) — basic food (unprocessed), prescription medicine, agricultural/livestock/fishing inputs, exports of goods, certain agricultural services
0%LIVA, Art. 2-A
Exempt activities — medical services, education, residential rent, sale of residential property, author's rights, insurance on agricultural/fishing property
Exempt (no IVA charged; input IVA not recoverable)LIVA, Art. 15
Former border zone rate (eliminated)
11% — eliminated; standard 16% applies nationwide since 2014LIVA, Art. 1
IVA monthly return due date
17th of the following monthCFF Art. 31; LIVA Art. 5-D
Filing period
MonthlyLIVA, Art. 5-D
Filing method
Electronic via SAT declaraciones portalLIVA; SAT Resolucion Miscelanea
CFDI (electronic invoicing) requirement
Mandatory for all taxpayersCFF Art. 29
Obligation to file monthly IVA return — who must file
Every persona fisica conducting taxable activities (actividad empresarial, servicios profesionales, arrendamiento)LIVA, Art. 5-D
DIOT filing due date
17th of the following monthLIVA, Art. 32, Frac. VIII
DIOT reporting threshold — transactions with third parties
MXN 50,000 per month per third partyLIVA, Art. 32, Frac. VIII
IVA withholding — legal entities paying personas fisicas for services
2/3 of IVA (10.6667% of the pre-tax fee)LIVA, Art. 1-A, Frac. II
IVA withholding — outsourcing/subcontracting
6% of service valueLIVA, Art. 1-A, Frac. IV
IVA recognition basis
Cash-flow basis — IVA trasladado recognized when payment is RECEIVED; IVA acreditable recognized when payment is MADELIVA, Art. 1-B
Proportional input IVA rule (mixed taxable and exempt activities)
IVA acreditable proportion = (taxable + zero-rate sales) / (taxable + zero-rate + exempt sales)LIVA, Art. 5, Frac. V
Compensacion universal (offsetting IVA saldo a favor against other taxes) — eliminated
Eliminated in 2019; IVA saldo a favor can only offset IVA liabilitiesCFF (reform effective 2019)
IVA refund (devolución) — SAT review period
Up to 40 business daysCFF
IVA rate on export of services (invoicing to foreigners consumed abroad)
0% (zero-rated)LIVA, Art. 29, Frac. IV
Input IVA without a valid stamped CFDI
NOT deductibleCFF Art. 29
DIOT filing — frequency
MonthlyLIVA, Art. 32, Frac. VIII
Quick reference field table
| Field | Value |
|---|---|
| Country | Mexico (Estados Unidos Mexicanos) |
| Standard rate | 16% |
| Border zone rate | 8% (Decreto region fronteriza, conditions apply -- reviewer must confirm eligibility) |
| Zero rate (tasa cero) | 0% (Article 2-A LIVA: basic food, medicine, agricultural, exports) -- input IVA IS creditable |
| Exempt (exento) | No IVA charged, input IVA NOT creditable (Articles 9, 15, 20, 25 LIVA) |
| Return form | Declaracion Mensual de IVA (monthly, filed via Declaraciones y Pagos portal) |
| Filing portal | https://www.sat.gob.mx (Portal del SAT) |
| Authority | Servicio de Administracion Tributaria (SAT) |
| Currency | MXN (Mexican Peso) |
| Filing frequency | Monthly (all IVA filers, no exceptions) |
| Deadline | 17th of the month following the period (individuals under RESICO: same) |
| E-invoice requirement | CFDI 4.0 mandatory for all transactions (Comprobante Fiscal Digital por Internet) |
| Primary legislation | Ley del Impuesto al Valor Agregado (LIVA); Codigo Fiscal de la Federacion (CFF); Resolucion Miscelanea Fiscal (RMF 2026) |
| Contributor | Open Accounting Skills Registry |
| Validated by | Deep research verification, April 2026 |
| Validation date | April 2026 |
| Skill version | 2.0 |
Read this whole section before classifying anything.
Key return lines (Declaracion Mensual)
| Line | Meaning |
|---|---|
| A1 | Total value of activities at 16% |
| A2 | IVA charged at 16% (A1 x 0.16) |
| A3 | Total value of activities at 8% (border zone) |
| A4 | IVA charged at 8% (A3 x 0.08) |
| A5 | Total value of zero-rated activities |
| A6 | IVA at 0% (always zero) |
| A7 | Total value of exempt activities |
| A8 | Total value of all activities (A1+A3+A5+A7) |
| A9 | Total IVA causado (output IVA: A2+A4) |
| B1 | Input IVA at 16% (IVA acreditable) |
| B2 | Input IVA at 8% (border zone) |
| B3 | IVA on imports (from pedimento) |
| B4 | Total input IVA before proportion |
| B5 | Proportion factor (factor de acreditamiento) |
| B6 | Creditable IVA (B4 x B5, or B4 if 100% taxable) |
| C1 | IVA withheld by clients (IVA retenido por clientes) |
| C2 | IVA withheld from suppliers |
| D1 | IVA payable before credits (A9 - B6) |
| D2 | Less IVA withheld by clients (D1 - C1) |
| D3 | Less saldo a favor from prior periods |
| D4 | Amount payable (cantidad a cargo) or D5: saldo a favor |
Conservative defaults -- Mexico-specific
| Ambiguity | Default |
|---|---|
| Unknown rate on a sale | 16% |
| Unknown IVA status of a purchase | Not creditable |
| Unknown counterparty location | Domestic Mexico |
| Unknown B2B vs B2C status | B2C (no withholding) |
| Unknown business-use proportion (vehicle, phone, home office) | 0% recovery |
| Unknown whether CFDI exists | Not creditable (no CFDI = no credit) |
| Unknown border zone eligibility | Standard 16% (do not apply 8% without verification) |
| Unknown whether transaction is in scope | In scope at 16% |
| Unknown whether expense is strictly indispensable | Not creditable |
| Unknown IVA withholding obligation | No withholding (flag for reviewer) |
Red flag thresholds
| Threshold | Value |
|---|---|
| HIGH single-transaction size | MXN 50,000 |
| HIGH tax-delta on a single conservative default | MXN 5,000 |
| MEDIUM counterparty concentration | >40% of output OR input |
| MEDIUM conservative-default count | >4 across the return |
| LOW absolute net IVA position | MXN 100,000 |
Minimum viable -- bank statement (estado de cuenta) for the month in CSV, PDF, or pasted text. Must cover the full period. Acceptable from any Mexican bank: BBVA Bancomer, Banorte, Santander Mexico, Citibanamex, HSBC Mexico, Scotiabank Mexico, Banco Azteca, or any other. CFDI XMLs are strongly preferred for input IVA crediting.
Recommended -- CFDI XML files for all sales and purchases (or at minimum the monthly CFDI listing from SAT portal), prior month's declaracion showing saldo a favor carried forward, the client's RFC and constancia de situacion fiscal.
Ideal -- complete CFDI download from SAT portal (both emitidos and recibidos), estado de cuenta from all business bank accounts, prior month return filed, constancia de situacion fiscal showing regimen and obligations.
Refusal policy if minimum is missing -- SOFT WARN. If no bank statement and no CFDIs are available at all, hard stop. If bank statement only without CFDIs, proceed but record in the reviewer brief: "This IVA return was produced from bank statement alone. The reviewer must verify that all input IVA claims are supported by valid CFDI 4.0 documents and that the cash basis timing rule has been applied correctly."
This is the deterministic pre-classifier. When a transaction's counterparty matches a pattern in this table, apply the treatment directly. Do not second-guess. If none match, fall through to Tier 1 rules in Section 5.
How to read this table. Match by case-insensitive substring on the counterparty name as it appears in the bank statement or CFDI. If multiple patterns match, use the most specific.
Mexican banks table
| Pattern | Treatment | Notes |
|---|---|---|
| BBVA BANCOMER, BBVA MEXICO | EXCLUDE for bank charges/fees/comisiones | Financial service, exempt under Art. 15 Fr. X |
| BANORTE, BANCO MERCANTIL DEL NORTE | EXCLUDE for bank charges/fees | Same |
| SANTANDER MX, SANTANDER MEXICO, BANCO SANTANDER | EXCLUDE for bank charges/fees | Same |
| CITIBANAMEX, BANAMEX | EXCLUDE for bank charges/fees | Same |
| HSBC MEXICO | EXCLUDE for bank charges/fees | Same |
| SCOTIABANK MEXICO | EXCLUDE for bank charges/fees | Same |
| BANCO AZTECA | EXCLUDE for bank charges/fees | Same |
| BANREGIO, BANBAJIO, BANCO DEL BAJIO | EXCLUDE for bank charges/fees | Same |
| INTERESES, INTERES, RDTO | EXCLUDE | Interest income/expense, exempt |
| CREDITO, PRESTAMO, LOAN | EXCLUDE | Loan principal movement, out of scope |
| COMISION BANCARIA, ANUALIDAD TARJETA | EXCLUDE | Bank commission/card annuity, exempt financial service |
Government bodies table
| Pattern | Treatment | Notes |
|---|---|---|
| SAT, SERVICIO DE ADMINISTRACION TRIBUTARIA | EXCLUDE | Tax payment, not a supply |
| DECLARACION, PAGO DE IMPUESTOS | EXCLUDE | Tax payment |
| IMSS, SEGURO SOCIAL | EXCLUDE | Social security contribution, not IVA |
| INFONAVIT | EXCLUDE | Housing fund contribution, not IVA |
| AFORE, PENSIONES | EXCLUDE | Pension fund, out of scope |
| GOBIERNO, SECRETARIA, AYUNTAMIENTO | EXCLUDE | Government fees, sovereign acts |
| MUNICIPIO, PREDIAL, TENENCIA | EXCLUDE | Property/vehicle tax, not a supply |
| TRAMITE, LICENCIA GOBIERNO | EXCLUDE | Government licence, sovereign act |
Utilities table
| Pattern | Treatment | Line | Notes |
|---|---|---|---|
| CFE, COMISION FEDERAL DE ELECTRICIDAD | Domestic 16% | B1 (input) | Electricity -- deductible overhead, CFDI issued |
| TELMEX, TELEFONOS DE MEXICO | Domestic 16% | B1 (input) | Telecoms -- deductible overhead |
| TELCEL, AT&T MEXICO, MOVISTAR | Domestic 16% | B1 (input) | Mobile telecoms -- confirm business use |
| IZZI, TOTALPLAY, MEGACABLE | Domestic 16% | B1 (input) | Internet/cable -- deductible if business |
| AGUA, SAPAS, SIAPA, SACMEX | EXCLUDE or exempt | Water -- many municipal water services are exempt | |
| GAS NATURAL, NATURGY, GAS LP | Domestic 16% | B1 (input) | Gas supply, standard rated |
Fuel and petroleum table
| Pattern | Treatment | Notes |
|---|---|---|
| PEMEX, GASOLINERA, ESTACION DE SERVICIO | Domestic 16% | Fuel -- creditable if business vehicle with valid CFDI. Vehicle cap rules apply (MXN 175,000 / MXN 250,000 for electric). Flag if personal vehicle. |
| GASOLINA, DIESEL, COMBUSTIBLE | Domestic 16% | Same treatment as above |
| CASETA, PEAJE, CAPUFE | Domestic 16% | Toll roads -- creditable with CFDI. Some tolls issue simplified CFDI. |
Insurance table
| Pattern | Treatment | Notes |
|---|---|---|
| GNP, GRUPO NACIONAL PROVINCIAL | EXCLUDE | Insurance premium, exempt (Art. 15 Fr. IX/X) |
| AXA SEGUROS, MAPFRE MEXICO | EXCLUDE | Same |
| METLIFE, SEGUROS MONTERREY | EXCLUDE | Same |
| QUALITAS, HDI SEGUROS | EXCLUDE | Same |
| SEGUROS, POLIZA, PRIMA DE SEGURO | EXCLUDE | All insurance premiums exempt |
Retailers table
| Pattern | Treatment | Line | Notes |
|---|---|---|---|
| WALMART MEXICO, WALMEX, BODEGA AURRERA | Domestic 16% | B1 (input) | General merchandise -- creditable if business expense with valid CFDI. Food items may be 0% on CFDI. |
| COSTCO MEXICO | Domestic 16% | B1 (input) | Same. Check CFDI for mixed rates. |
| AMAZON MX, AMAZON MEXICO | Domestic 16% | B1 (input) | Check billing entity -- Amazon Mexico S. de R.L. de C.V. issues Mexican CFDI at 16%. |
| MERCADO LIBRE, MERCADOPAGO | Domestic 16% | B1 (input) | Mexican entity. Transaction fees may be exempt financial service -- check CFDI. |
| OFFICE DEPOT, STAPLES MEXICO | Domestic 16% | B1 (input) | Office supplies, standard rated |
| HOME DEPOT MEXICO | Domestic 16% | B1 (input) | Construction/maintenance supplies |
| LIVERPOOL, PALACIO DE HIERRO | Domestic 16% | B1 (input) | Department store -- confirm business purpose |
| SORIANA, CHEDRAUI, LA COMER | Domestic 16% | B1 (input) | Supermarket -- food items may appear at 0% on CFDI |
Transport table
| Pattern | Treatment | Notes |
|---|---|---|
| UBER MX, UBER MEXICO, UBER TRIP | Domestic 16% with withholding | Uber Mexico issues CFDI. Platform withholds IVA from driver (Art. 1-A). For the rider: input IVA creditable with CFDI. |
| DIDI, DIDI MEXICO | Domestic 16% with withholding | Same as Uber |
| BEAT, CABIFY MEXICO | Domestic 16% | Same treatment |
| VOLARIS, AEROMEXICO, VIVA AEROBUS | Domestic 16% or 0% (international) | Domestic flights at 16%. International flights: check if 0% (export of service). |
| ADO, PRIMERA PLUS, ETN | Domestic 16% | Intercity bus -- standard rated (urban public transport is exempt) |
| METROBUS, METRO, TRANSPORTE PUBLICO | EXCLUDE or exempt | Urban/suburban public transport exempt (Art. 15 Fr. V) |
SaaS table
| Pattern | Billing entity | Treatment | Notes |
|---|---|---|---|
| GOOGLE (Ads, Workspace, Cloud) | Google Mexico S. de R.L. de C.V. or Google LLC | If Mexican CFDI: domestic 16%. If no CFDI: imported service, IVA on import applies. | Check CFDI. Google registered in Mexico issues CFDI. |
| MICROSOFT (365, Azure) | Microsoft Mexico or Microsoft Corp | Same -- check billing entity on CFDI | |
| ADOBE | Adobe Systems Mexico or Adobe Inc (US) | Same | |
| META, FACEBOOK ADS | Meta Platforms Mexico or Meta (US/IE) | If Mexican entity with CFDI: 16%. If foreign: imported digital service. | |
| AMAZON WEB SERVICES, AWS | Amazon Web Services Mexico or AWS Inc | Check CFDI entity | |
| ZOOM | Zoom Video Communications | If no Mexican entity: imported service | |
| SLACK, ATLASSIAN, NOTION | Various (US entities) | Imported service -- no CFDI. IVA self-assessed on import. | |
| SPOTIFY, NETFLIX, APPLE | Mexican-registered for B2C digital services | These platforms now collect and remit IVA in Mexico for B2C digital services under Art. 18-B to 18-M LIVA. B2B: check if CFDI issued. |
Payment processors table
| Pattern | Treatment | Notes |
|---|---|---|
| STRIPE (transaction fees) | EXCLUDE (exempt) or imported service | If billed from US entity without CFDI: imported financial service. Transaction fees may be exempt. |
| PAYPAL (transaction fees) | EXCLUDE (exempt) | PayPal Mexico issues CFDI for certain services. Transaction commissions are financial services (exempt). |
| MERCADOPAGO (transaction fees) | EXCLUDE (exempt) | Payment processing commission -- exempt financial service |
| CONEKTA, OPENPAY, SR PAGO | Domestic 16% | Mexican payment processors -- check CFDI for service fees vs. transaction fees |
| CLIP, IZETTLE | Domestic 16% | POS terminal services |
Professional services table
| Pattern | Treatment | Line | Notes |
|---|---|---|---|
| NOTARIO, NOTARIA, FE PUBLICA | Domestic 16% | B1 (input) | Notarial services, standard rated |
| CONTADOR, CONTABILIDAD, DESPACHO CONTABLE | Domestic 16% | B1 (input) | Accounting/bookkeeping, always deductible |
| ABOGADO, BUFETE, DESPACHO JURIDICO | Domestic 16% | B1 (input) | Legal services, deductible if business matter |
| CONSULTORIA, ASESORIA | Domestic 16% | B1 (input) | Consulting, standard rated |
Payroll table
| Pattern | Treatment | Notes |
|---|---|---|
| NOMINA, SUELDO, SALARIO | EXCLUDE | Wages -- outside IVA scope |
| IMSS, SEGURO SOCIAL | EXCLUDE | Social security contribution |
| INFONAVIT | EXCLUDE | Housing fund |
| PTU, REPARTO DE UTILIDADES | EXCLUDE | Profit sharing, out of scope |
| AGUINALDO, VACACIONES | EXCLUDE | Year-end bonus, vacation pay -- out of scope |
| SAR, AFORE | EXCLUDE | Retirement contributions |
Internal transfers table
| Pattern | Treatment | Notes |
|---|---|---|
| TRASPASO, TRANSFERENCIA PROPIA | EXCLUDE | Internal account movement |
| RETIRO, CAJERO, ATM | Ask | Cash withdrawal -- ask what cash was spent on |
| DIVIDENDO | EXCLUDE | Dividend, out of scope |
| PRESTAMO PERSONAL, DISPOSICION | EXCLUDE | Loan drawdown, out of scope |
These are six fully worked classifications drawn from a hypothetical bank statement of a Mexico-based self-employed software consultant (persona fisica, Actividades Empresariales y Profesionales regime). They illustrate the trickiest cases.
Input line:
05.04.2026 ; EMPRESA TECH SA DE CV ; CREDIT ; Factura FE-2026-041 Consultoria abril ; MXN 116,000.00
Reasoning: Client issued CFDI tipo I (ingreso) for MXN 100,000 + IVA MXN 16,000. Payment received in April. Cash basis: IVA causado in April. Line A1 = MXN 100,000. Output IVA = MXN 16,000.
Example 1 output table (--)
| Date | Counterparty | Gross | Net | IVA | Rate | Line | Default? | Question? |
|---|---|---|---|---|---|---|---|---|
| 05.04.2026 | EMPRESA TECH SA DE CV | +116,000 | +100,000 | +16,000 | 16% | A1/A2 | N | -- |
Input line:
10.04.2026 ; CORPORATIVO DELTA SA DE CV ; CREDIT ; Pago factura consultoria ; MXN 105,333.33
Reasoning: Client invoiced MXN 100,000 + IVA MXN 16,000 = MXN 116,000. The corporate client (persona moral) withheld 2/3 of IVA (MXN 10,666.67) per Art. 1-A Fr. II(a) LIVA and 10% ISR (MXN 10,000). Net deposit = MXN 116,000 - MXN 10,666.67 = MXN 105,333.33 (ISR withheld is separate). Report full IVA causado MXN 16,000 on A2, and IVA retenido MXN 10,666.67 on C1.
Example 2 output table (Verify CFDI shows retencion)
| Date | Counterparty | Gross | Net | IVA causado | IVA retenido | Rate | Lines | Default? | Question? |
|---|---|---|---|---|---|---|---|---|---|
| 10.04.2026 | CORPORATIVO DELTA SA DE CV | +105,333.33 | +100,000 | +16,000 | -10,666.67 | 16% | A1/A2/C1 | N | Verify CFDI shows retencion |
Input line:
15.04.2026 ; NOTION LABS INC ; DEBIT ; Monthly subscription ; USD 15.00 ; MXN 270.00
Reasoning: Notion Labs Inc is a US entity. No Mexican CFDI issued. This is an importation of services under Art. 24 LIVA. The Mexican taxpayer must self-assess IVA at 16% on the value. IVA on import = MXN 270 x 0.16 = MXN 43.20. This import IVA is creditable (B3) if the service is strictly indispensable for the business.
Example 3 output table (Verify service is business use)
| Date | Counterparty | Gross | Net | IVA import | Rate | Line | Default? | Question? |
|---|---|---|---|---|---|---|---|---|
| 15.04.2026 | NOTION LABS INC | -270.00 | -270.00 | 43.20 | 16% | B3 (import) | N | Verify service is business use |
Input line:
18.04.2026 ; RESTAURANTE LA HACIENDA ; DEBIT ; Comida con cliente ; MXN 2,500.00
Reasoning: Restaurant meal. Entertainment expenses (gastos de representacion) are generally non-deductible under LISR Art. 28 Fr. XXI, which cross-references to IVA creditability. IVA on entertainment is not creditable because the expense is not "strictly indispensable." Default: block IVA credit.
Example 4 output table ("Entertainment: IVA not creditable")
| Date | Counterparty | Gross | Net | IVA | Rate | Line | Default? | Question? |
|---|---|---|---|---|---|---|---|---|
| 18.04.2026 | RESTAURANTE LA HACIENDA | -2,500.00 | -2,155.17 | 0 | -- | -- | Y | "Entertainment: IVA not creditable" |
Input line:
22.04.2026 ; ACME CORP (US) ; CREDIT ; Invoice MX-2026-012 Software development ; USD 5,000.00 ; MXN 90,000.00
Reasoning: Software development services exported to US client. Service effectively used/enjoyed abroad. Zero-rated under Art. 2-A Fr. IV / Art. 29 LIVA. Line A5 = MXN 90,000. IVA = 0%. Input IVA on related expenses remains fully creditable (advantage of 0% over exempt).
Example 5 output table (Verify service used/enjoyed abroad)
| Date | Counterparty | Gross | Net | IVA | Rate | Line | Default? | Question? |
|---|---|---|---|---|---|---|---|---|
| 22.04.2026 | ACME CORP (US) | +90,000 | +90,000 | 0 | 0% | A5 | Y | Verify service used/enjoyed abroad |
Input line:
28.04.2026 ; GASOLINERA PEMEX EST 1234 ; DEBIT ; Carga gasolina ; MXN 1,200.00
Reasoning: Fuel purchase at Pemex station. If business vehicle and valid CFDI exists: IVA creditable. IVA = MXN 1,200 / 1.16 x 0.16 = MXN 165.52 (net MXN 1,034.48). However, vehicle cap rules apply: if the vehicle purchase price exceeded MXN 175,000, only proportional IVA on running costs is creditable. Default: block unless vehicle and CFDI confirmed.
Example 6 output table ("Vehicle: confirm business use and CFDI")
| Date | Counterparty | Gross | Net | IVA | Rate | Line | Default? | Question? |
|---|---|---|---|---|---|---|---|---|
| 28.04.2026 | GASOLINERA PEMEX EST 1234 | -1,200.00 | -1,034.48 | 0 | -- | -- | Y | "Vehicle: confirm business use and CFDI" |
Each rule states the legal source and the return line mapping. Apply silently if the data is unambiguous.
Columns: A (Date), B (Counterparty/RFC), C (CFDI UUID), D (Gross MXN), E (Net MXN), F (IVA trasladado), G (IVA retenido), H (Rate), I (Line code), J (Default Y/N), K (Question), L (Notes).
Column C (UUID) is critical in Mexico -- it links every transaction to its CFDI. If UUID is blank, input IVA is not creditable.
Return Summary template
Output IVA:
| A1 | Activities at 16% (net) | =SUMIFS(Transactions!E:E, Transactions!I:I, "A1") |
| A2 | IVA at 16% | =A1*0.16 |
| A3 | Activities at 8% (net) | =SUMIFS(Transactions!E:E, Transactions!I:I, "A3") |
| A4 | IVA at 8% | =A3*0.08 |
| A5 | Zero-rated activities | =SUMIFS(Transactions!E:E, Transactions!I:I, "A5") |
| A7 | Exempt activities | =SUMIFS(Transactions!E:E, Transactions!I:I, "A7") |
| A8 | Total activities | =A1+A3+A5+A7 |
| A9 | Total IVA causado | =A2+A4 |
Input IVA:
| B1 | Input IVA 16% | =SUMIFS(Transactions!F:F, Transactions!I:I, "B1") |
| B2 | Input IVA 8% | =SUMIFS(Transactions!F:F, Transactions!I:I, "B2") |
| B3 | IVA on imports | =SUMIFS(Transactions!F:F, Transactions!I:I, "B3") |
| B4 | Total input IVA | =B1+B2+B3 |
| B6 | Creditable IVA | =B4*B5 or =B4 |
Withholdings:
| C1 | IVA withheld by clients | =SUMIFS(Transactions!G:G, Transactions!I:I, "C1") |
Final:
| D1 | IVA payable before credits | =A9-B6 |
| D2 | Less IVA withheld | =D1-C1 |
| D3 | Less saldo a favor prior | [manual entry] |
| D4 | Amount payable | =MAX(D2-D3, 0) |
| D5 | Saldo a favor | =MAX(-(D2-D3), 0) |
Blue for hardcoded values from bank statement/CFDI data. Black for formulas. Green for cross-sheet references. Yellow background for any row where Default = "Y". Red background for any row where UUID is blank and IVA credit was attempted.
Estado de cuenta format conventions. Mexican banks (BBVA Bancomer, Banorte, Santander, Citibanamex) typically export statements in PDF with DD/MM/YYYY or DD-MMM-YYYY date formats. CSV exports use comma or pipe delimiters. Common columns: Fecha, Descripcion/Concepto, Cargo (debit), Abono (credit), Saldo. Some banks include Referencia (reference number) and Movimiento (transaction type: SPEI, transferencia, cargo automatico, domiciliacion).
SPEI transfers. Most business payments in Mexico use SPEI (Sistema de Pagos Electronicos Interbancarios). The description often includes the beneficiary name, CLABE (18-digit interbank account number), and a reference. Match the beneficiary name against Section 3.
Domiciliaciones. Recurring direct debits (domiciliaciones) appear with the service provider name: CFE, TELMEX, insurance companies. These are pre-authorized charges.
Card charges. Credit/debit card charges appear with merchant names, often abbreviated. AMZN = Amazon, UBER = Uber, GGLE = Google, MSFT = Microsoft, FCBK = Facebook/Meta. Map abbreviations to full names before matching Section 3.
Internal transfers and exclusions. Transfers between the client's own accounts (BBVA to BBVA, or to another bank). Labelled "traspaso", "transferencia propia", "movimiento entre cuentas". Always exclude.
Owner draws (retiros personales). Self-employed individuals (persona fisica) withdrawing cash or transferring to personal accounts. Labelled "retiro", "disposicion", "transferencia a cuenta personal". Exclude as personal drawings.
IVA withholding entries. When a persona moral client pays the freelancer, the bank statement shows the net amount after IVA and ISR withholdings. The gross invoice amount, IVA causado, and IVA retenido must be reconstructed from the CFDI, not the bank statement amount. This is a critical reconciliation step.
Foreign currency transactions. Convert to MXN at the exchange rate published by Banco de Mexico (tipo de cambio FIX) for the transaction date. The CFDI must show the exchange rate used (TipoCambio field).
Cryptic descriptions. SPEI transfers with only a CLABE or reference number. Ask the client. Do not classify unidentified transactions.
Refunds and credit notes. Identified by "devolucion", "nota de credito", "bonificacion", "cancelacion". Book as a negative in the same line as the original transaction. The supplier must issue a CFDI tipo E (egreso) for the credit note.
For each question, the inference rule comes first. Only ask if inference fails.
Primary legislation:
SAT guidance: 7. Portal del SAT -- https://www.sat.gob.mx 8. CFDI 4.0 technical specifications and catalogues 9. Declaraciones y Pagos system instructions
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