Handling Customer Deposits in Mexico
This section refers to the appendix 6 of the official SAT Guide for filling CFDIs (Anexo 20).
In Mexico, a customer deposit is considered an advance payment made by a customer when:
-
The good or service that is going to be acquired or the price of it is not known or has not been determined.
-
Neither the good or service that is going to be acquired nor the price of it is known or has been determined.
In NetSuite, when a customer makes an advance payment for an order or project, you can record the funds received through a Customer Deposit transaction.
However, in Mexico, the SAT requires a specific process to issue CFDIs for customer deposits. To be compliant with the SAT, you must use a Cash Sale transaction to record the deposit amount. When the final good or service has been determined, the SAT requires you to issue specific CFDIs and relate them to the customer deposit.
Follow one of the following options to record a customer deposit in Mexico:
Do not use the NetSuite Customer Deposit transaction to record advance payments in Mexico.
Alternative A
|
Transaction |
Reason |
Description |
Field |
Value |
|---|---|---|---|---|
|
CFDI 1: Cash Sale |
Customer Deposit Amount |
When you receive the customer deposit, create a CFDI from a Cash Sale for the deposit amount. |
SAT Payment Method |
Select the payment method used for this transaction (select “99 – To be defined” if you are using remaining balance from a previous payment). |
|
SAT Payment Term |
Select “PUE – Single Payment”. |
|||
|
SAT Item Code |
Enter “84111506”. |
|||
|
Quantity |
Enter “1”. |
|||
|
SAT Unit Code |
Enter “ACT”. |
|||
|
Description |
Enter “Anticipo del bien o servicio” (Advance payment for the good or service). |
|||
|
Amount |
Enter the deposit amount before taxes. |
|||
|
CFDI 2: Invoice/Cash Sale |
Sale Total Amount |
When the customer acquires the final good or service, create a CFDI from an Invoice or Cash Sale transaction for the sale total amount. This Invoice or Cash Sale must be related to CFDI 1. |
SAT Payment Method |
Select the payment term used for this transaction. |
|
SAT Payment Term |
Select the payment term used for this transaction. |
|||
|
Relationship Type |
Select ‘07- CFDI by Advance Payment”. |
|||
|
Related CFDI |
Select the CFDI issued for the customer deposit (CFDI 1). The UUID of the related CFDI shows. |
|||
|
CFDI 3: Credit Memo |
Deposit Amount Applied |
After issuing CFDI 2, create a CFDI from a Credit Memo to apply the deposit amount against the sale total amount. |
Relationship Type |
Select ‘07- CFDI by Advance Payment”. |
|
Related CFDI |
Select the CFDI issued for the sale total amount (CFDI 2). The UUID of the related CFDI shows. |
|||
|
SAT Item Code |
Enter “84111506”. |
|||
|
Quantity |
Enter “1”. |
|||
|
SAT Unit Code |
Enter “ACT”. |
|||
|
Description |
Enter “Aplicación de anticipo” (Advance payment applied). |
|||
|
Amount |
Enter the deposit amount before taxes. |
Alternative B
|
Transaction |
Reason |
Description |
Field |
Value |
|---|---|---|---|---|
|
CFDI 1: Cash Sale |
Customer Deposit Amount |
When you receive the customer deposit, create a CFDI from a Cash Sale for the deposit amount. |
SAT Payment Method |
Select the payment method used for this transaction (select “99 – To be defined” if you are using remaining balance from a previous payment). |
|
SAT Payment Term |
Select “PUE – Single Payment”. |
|||
|
SAT Item Code |
Enter “84111506”. |
|||
|
Quantity |
Enter “1”. |
|||
|
SAT Unit Code |
Enter “ACT”. |
|||
|
Description |
Enter “Anticipo del bien o servicio” (Advance payment for the good or service). |
|||
|
Amount |
Enter the deposit amount before taxes. |
|||
|
CFDI 2: Invoice/Cash Sale |
Remaining Amount (= Sale Total Amount – Discount Amount) |
When the customer acquires the final good or service, create a CFDI from an Invoice or Cash Sale transaction for the remaining amount. The remaining amount is the sale total amount minus the discount amount. The discount amount is equal to the deposit amount. This Invoice or Cash Sale must be related to CFDI 1. |
SAT Payment Method |
Select the payment method used for this transaction. |
|
SAT Payment Term |
Select the payment term used for this transaction. |
|||
|
Relationship Type |
Select ‘07- CFDI by Advance Payment”. |
|||
|
Related CFDI |
Select the CFDI issued for the customer deposit (CFDI 1). The UUID of the related CFDI shows. |
|||
|
Description |
Item description + “CFDI por remanente de un anticipo” (CFDI for the deposit remaining amount). |
|||
|
Amount |
Enter the remaining amount before taxes |
|||
|
Discount |
Enter the deposit amount |