Per article 29-A section VII paragraph C, of the Federal Tax Code, modifications regarding the obligation to include the method of payment in payroll tax receipts are include, whether payments are made in cash, via wire transfer, check, debit cards, credit cards, service card, or e-purses authorized by the Tax Authority.
In May 2016, this was published in the Official Gazette as part of the second modification to the 2016 Miscellaneous Tax Resolution, which includes changes to the rule 2.7.1.32 which contains a series of assumptions under which tax payers will not be able to use the abbreviation “N.A” in the payment method field included in the CFDI.
This will no longer apply in the following cases:
- Payments made via ATM, in which the codes are sent to a mobile phone, allowing the beneficiary (individual) to make the corresponding charge complying with the established requirements.
- Cases established in Article 32 of the Anti-Money Laundry Law, which prohibits the use of cash in operations, among others, related to the transmission and ownership of watches, precious metals and gems, jewelry, the purchase of tickets to participate in betting games, raffles or contests, armoring, etc.
- When remuneraion has been paid in a single exhibition at the time the CFDI is issued or was paid prior to the issuance.
In these three cases, taxpayers must include on the CFDI the code corresponding to the payment form, in accordance with the chart published on the SAT portal. The chart of accounts established is the following:
| Chart of Account | |
| Code | Description |
| 01 | Cash |
| 02 | Check |
| 03 | Wire Transfer |
| 04 | Credit Card |
| 05 | E-Money |
| 06 | E-Purse |
| 08 | Food Coupons |
| 28 | Debit Card |
| 29 | Service Card |
| 99 | Others |
In the specific case of payroll, which is to be paid in a single exhibition, and as long as payment is made to the worker before the CFDI is issued, the CFDI must contain the corresponding payment form code, which is not processed in all cases via wire transfer. Such is the case regarding payments made for travel expenses or food coupons which are paid via e-purse.
As an example, if companies within a same CFDI include wages paid via wire transfer, food coupons paid with e-purses and travel expenses paid by check. The CFDI will have to be issued as follows.
| Payment | Concept | Amount |
| Transfer | Wages | 10,000.00 |
| E-Purse | Food coupons | 500.00 |
| Check | Travel expenses | 2,000.00 |
| Total | 12,500.00 | |
| Included in the corresponding field | Payment method | 03,02,05 |
If more than one payment method needs to be included in the payroll CFDI, each applicable code will need to be included, beginning with the method that corresponds to the highest payment amount and finishing with the lowest payment amount, separating all amounts with a coma (,).
The last paragraph of Article 29 of the Federal Tax Code states that CFDIs that do not meet all the requirements established or are different to those specified in the Tax Laws will be non-deductible for Income Tax purposes and the corresponding VAT will not be creditable.
The use of this new chart of accounts will be mandatory for all taxpayers as of July 15th 2016.
We will be in contact with you in order to obtain confirmation regarding all payroll payment methods.
If you have any doubts or questions, please do not hesitate to contact us.
