Transcript Diapositiva 1

e-Invoice
Comprobantes
Fiscales Digitales
October 2007
Fiscal Laws & Rules
• 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
Definition and Design Goals
• 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
Characteristics
• 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 eInvoice, will not be able to deny its generation.
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
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.
Electronic Signature Certificate
.KEY
Personal
Procedure
.REQ
Request
Form
=
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)
Digital Stamp Certificate
Electronic Signature
file.KEY
Digital Stamp Certificate
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

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 series to use
The folios are requested by incremental amounts
Electronic Invoicing Generation
UTF-8
UTF-8
It registers the
Information
XSD
Extract
Information
Company
System
UTF-8
Orders
Information
XSL



XSL o XSLT
UTF-8
Generates
Original Chain

XML
XML
UTF-8
Printed
Expression
CFD
Generate
Digital Stamp
MD5-RSA-PKCS1
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.
Monthly Information
1
RFC of Customer
2
Used e-Invoice Series
3
Used e-Invoice Number
4
Approval Number
5
Generation Timestamp
6
e-Invoice Amount
7
e-Invoice VAT
8
Status
Issuer Obligations
If uses several schemes of invoicing it must
send a report for each option monthly.
Issuing - Reception
RMF 2.22.9
Assigns Folio
and Approval
Number
RMF 2.22.6
Frac. I y III
Storage
Minimum
5 Year
RMF Anexo 20
Rubro C
Assigns Folio
It registers
the
Information
Company
System
CFF Art. 29
RMF 2.22.6
Frac. II
GeneratesXSD
XML Electronic
Document
(SAT standard)
Comprobante Fiscal Digital
e-Invoice
XML
ELECTRONIC
TRANSFERENCE
INTERNET
XML
Generates Original
Chain
XSL
RMF Anexo 20
Rubro D
Generates Digital
Seal
RSA
Private key
file.KEY
*******
Emitting
MAGNETIC
MEDIA
PRINTED
REPRESENTATION
They integrate and conserve
like a accounting part
Receiving
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
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.
e-Invoice
Third Authorized Supplier
for generation and shipment
of e-Invoices
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 einvoices via electronic media
Controls emitter’s folios and
certificates
Third Authorized e-Invoices Supplier
1
Requirements for the authorization


2
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

Managing and storage of confidential information.
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


4
Obligations


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
Third Authorized e-Invoices Supplier
<Complement>
Supplier data:
Name
 Tax number (RFC)
 No. Of the e-Invoice
 Authorization
 Publishing date (Authorization)
 Digital Stamp generated with
an e-invoice of the supplier


+
<Complement>
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.
Evolution of the Third Authorized Suppliers’ Program
2007
2006
2005
December
 The SAT sends the proposal
of Authorized Suppliers for
e-Invoices
July 17
 Publication in the internet site of
July 28
the SAT of the first Authorized
 Publication fo the Article 28 and 29 of
Supplier and complement for it.
the CFF of the Official Journal of the
Federation regarding the Authorized
Suppliers.
October 6
 Publication of the general rules of
operation in the RMF 6th. for 2006,
2.22.13 a la 2.22.16.
December 12
 Publication of the technical
guidelines en in the SAT’s internet
site.
Characteristics of the Third Authorized 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.
Third Authorized e-Invoice Supplier
Authorized Suppliers
Authorization Publication Date
Diverza Información y Análisis, S.A. de C.V.
2007-07-13
Buzón E, S.A. de C.V.
2007-07-17
Interfactura, S.A. de C.V.
2007-08-02
Sociedad de Explotación de Redes Electrónicas y
Servicios de México, S.A. de C.V.
2007-08-17
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.
e-Invoice
Scheme Benefits
Comprobantes
Fiscales Digitales
Evolution
2003
Definitions:


General rules of
operation.
2004
January 5

Electronic and
cryptographic
standard.
Publication of the
Article 29 – CFF in
the Official Journal
of the Federation
about the eInvoices
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.
2005
January 5

Publication of the
applications:
CertiSAT WEB
(Digital Stamps)
SICOFI-CFD
(Folios)
January 11

First e-Invoice
generated in
Mexico.
2006
July 5

The scheme is
extended for the
special issued of eInvoices. “CFDv2”
2007
March 23

Publication of the
first
<complements> for
the special
schemes.
July 28

July 17
Publication of the
Article 28 and 29 of  Publication in the
the CFF in the
internet site of the
Official Journal of
SAT the first
the Federation about
Authorized Supplier.
the Authorized
Suppliers.
Benefits of the e-Invoice
Estimated Cost $130.00 per e-Invoice
100%
Direct Savings
A. Printing
Indirect Savings
A. Time
-79%
B. Conciliation
-85%
C. Processing
B. Generation’s errors
C. Customer Service
D. Availability of information
D. Storage
E. Physical shipment
Cost:
$130.00
Traditional Scheme
( 2004 )
Issuer
Issuer and
Receiver
$27.00
$20.00
E. Periods of Collection
F. Decrease of frauds
Digital Scheme
( 2005 )
Considering storage cost for 5 years
Benefits
Operation Savings
Generation Errors
Conciliation
Processing
Physical shipment
Typing errors
Availability of Information
Costs Savings
Printing
Storage
Physical Shipment
Decrease of frauds
Service Improvement
Attention time
Periods of collection
Periods of recovery of portfolio
Statistics
Taxpayers
Year
2005
2006
2007
Total
Taxpayers
201
1,422
5,916
7,539
Individuals
64
433
4,419
4,916
Enterprises
137
989
1,497
2,623
Issued
e-Invoice
+ 50,000,000
+ 5,000,000
+ 50,000
October 2007
Statistics
October 2007
Federal State
84.59%
Distrito Federal
53.87%
Estado de México
16.98%
Nuevo León
6.73%
Jalisco
4.15%
Guanajuato
2.86%
Statistics
Sectors
Tax Payers Type
100%
Small & Medium Company
95.56%
Corporate
4.44%
Sector - Small & Medium Company
100%
Industry
51.72%
Commerce
25.55%
Services
21.47%
Primary Sector
1.07%
Professionals
0.19%
October 2007
Statistics
Sectors
Sector - Corporate
100%
Industry
48.30%
Commerce
30.27%
Services
20.41%
Primary Sector
0.68%
Professionals
0.34%
October 2007