Mexique¶

Webinars¶

A video on the Mexican localization is also available. This video covers how to implement this localization from scratch, including how to set up the configurations, how to complete common workflows, and provides an in-depth look at several specific use cases, as well.

• Vidéo d’une démo complète.

Introduction¶

The Odoo Mexican localization modules allow for the signing of electronic invoices, according to the specifications of the SAT for version 4.0 of the CFDI, a legal requirement, as of January 1, 2022. These modules also add relevant accounting reports (such as: the DIOT, enables foreign trade, and the creation of delivery guides).

Configuration¶

Prérequis¶

It is necessary to meet the following requirements before configuring the Mexican localization modules in Odoo:

1. Be registered in the SAT, with a valid RFC.

2. Have a Certificate of Digital Seal (CSD).

3. Choisir un PAC (Proveedor Autorizado de Certificación / Prestataire de certification agréé). En ce moment, Odoo travaille avec les PAC suivants : Solución Factible, Quadrum (formerly Finkok) et SW Sapien - Smarter Web.

4. Have knowledge and experience with billing, sales, and accounting in Odoo. This documentation only contains the necessary information needed to use Odoo.

Installing modules¶

Install the following modules to get all the features of the Mexican localization. The Accounting and Contacts modules are required to be installed for this configuration:

The following modules are optional. It’s recommended to install them only if meeting a specific requirement. Make sure that they are needed for the business.

Configurer votre société¶

After installing the correct modules, the next step is to verify that your company is configured with the correct data. To do so, go to Settings ‣ General Settings ‣ Companies, and select Update Info under your company name.

Enter the full Address in the resulting form, including: ZIP code, State, Country, and RFC (VAT number).

According to the requirements of the CFDI 4.0, the name of the main company contact must coincide with your business name registered in the SAT, without the legal entity abbreviation.

Next, go to Settings ‣ Accounting ‣ Electronic Invoicing (MX) ‣ Fiscal Regime, then select the regime that applies to your company from the drop-down list, and click Save.

Contacts¶

To create a contact that can be invoiced, go to Contacts ‣ Create. Then, enter the contact name, full Address including: ZIP code, State, Country, and RFC (VAT number).

Taxes¶

Certaines configurations supplémentaires pour le type de facture et les objets fiscaux doivent être ajoutés aux taxes de vente afin de signer correctement les factures.

Type de facteur¶

The Factor Type field is pre-loaded in the default taxes. If new taxes are created, you need to make sure to configure this field. To do so, go to Accounting ‣ Configuration ‣ Taxes, then enable the Factor Type field in the Advanced Options tab for all records, with the Tax Type set as Sales.

Objet fiscal¶

One requirement of the CFDI 4.0 is that the resulting XML file needs (or does not need) to break down the taxes of the operation. There are three different possible values that are added in the XML file:

• 01: Not subject to tax - this value is added automatically if your invoice line doesn’t contain any taxes.

• 02: Subject to tax - this is the default configuration of any invoice line that contains taxes.

• 03: Subject to tax and not forced to break down - this value can be triggered on-demand for certain customers to replace the value 02.

To use the 03 value, navigate to Contacts ‣ your customer’s invoice ‣ MX EDI tab, and activate the No Tax Breakdown checkbox.

Autres configurations fiscales¶

Lors de l’enregistrement d’un paiement, Odoo effectue le mouvement de taxes du Compte d’attente pour la TVA sur encaissements vers le compte défini dans l’onglet Définition. Pour un tel mouvement, un compte de base de taxe sera utilisé : (Base Imponible de Impuestos en Base a Flujo de Efectivo) dans la pièce comptable lors du reclassement des taxes. Ne supprimez pas ce compte.

If you create a new tax in Accounting ‣ Configuration ‣ Taxes, you need to add the correct Tax Grids for it (IVA, ISR or IEPS). Odoo only supports these three groups of taxes.

Produits¶

To configure products, go to Accounting ‣ Customers ‣ Products, then select a product to configure, or Create a new one. In the Accounting tab, and in the UNSPSC Product Category field, select the category that represents the product. The process can be done manually, or through a bulk import.

Facturation électronique¶

Identifiants PAC¶

After you have processed your Private Key (CSD) with the SAT, you must register directly with the PAC of your choice before you start creating invoices from Odoo.

Once you’ve created your account with any of these providers, go to Settings ‣ Accounting ‣ Electronic Invoicing (MX). Under the MX PAC section, enter the name of your PAC with your credentials (PAC username and PAC password).

Certificats .cer et .key¶

The digital certificates of the company must be uploaded within the MX Certificates section. To do so, navigate to Settings ‣ Accounting ‣ Electronic Invoicing (MX). Under the MX Certificates section, select Add a line, and a window will open. Click Create, and from there, upload your digital Certificate (.cer file), your Certificate Key (.key file), and your Certificate Password. To finish, click on Save & Close.

Flux de travail¶

Facturation électronique¶

Le processus de facturation dans Odoo est basé sur l”Annexe 20 de la version 4.0 de la facturation électronique du SAT.

Factures clients¶

To start invoicing from Odoo, a customer invoice must be created using the standard invoicing flow.

While the document is in draft mode, changes can be made to it (the correct Payment Way or Usage that the customer might require can be added, for example.)

After you Confirm the customer invoice, a blue message appears stating: The invoice will be processed asynchronously by the following E-invoicing service: CFDI (4.0).

Pressing the Process Now button sends the document to the government so it can be signed. After receiving the signed document back from the government, the Fiscal Folio field appears on the document, and the XML file is attached in the chatter.

To send the signed invoice to your client by mail, you can send both the XML and PDF files together, directly from Odoo, by clicking the Send & Print button. You can also download the PDF file to your computer, by clicking the Print button, and selecting the desired print option.

Avoirs¶

Lorsque la facture est du type « I » (Ingreso), l’avoir est du type « E » (Egreso).

The only addition to the standard flow for credit notes is that, as a requirement of the SAT, there has to be a relation between a credit note and an invoice through the fiscal folio.

Because of this requirement, the field CFDI Origin adds this relation with a 01|, followed by the fiscal folio of the original invoice.

Compléments de paiement¶

Politique de paiement¶

One addition of the Mexican localization is the Payment Policy field. According to the SAT documentation, there are two types of payments:

• PUE (Pago en una Sola Exhibición/Paiement en une seule fois)

• PPD (Pago en Parcialidades o Diferido/Paiement en versements échelonnés ou différés)

  Pour plus d'infos

  Landed costs

La différence réside dans la Date d’échéance ou les Conditions de paiement de la facture.

To configure PUE invoices, navigate to Accounting ‣ Customers ‣ Invoices, and either select an invoice Due Date within the same month, or choose a payment term that does not imply changing the due month (immediate payment, 15 days, 21 days, all falling within the current month).

To configure PPD invoices, navigate to Accounting ‣ Customers ‣ Invoices, and select an invoice with a Due Date after the first day of the following month. This also applies if your Payment Term is due in the following month.

Flux de paiement¶

In both cases, the payment process in Odoo is the same, the main difference being payments related to PPD invoices trigger the creation of a document type « P » (Pago).

If a payment is related to a PUE invoice, it can be registered with the wizard, and be associated with the corresponding invoice. To do so, navigate to Accounting ‣ Customers ‣ Invoices, and select an invoice. Then, click the Register Payment button. The invoice status changes to In Payment, since the payment is effectively validated when it is bank reconciled.

While this process is the same for PPD invoices, the addition of the creating an electronic document means some additional requirements are needed to correctly send the document to the SAT.

From an invoice, you need to confirm the specific Payment Way where you received the payment. Because of this, the Payment Way field cannot be set as 99 - Por Definir (To Define).

If you are going to add a bank account number in the Accounting tab of a customer’s contact card, it must have a valid account number.

If a payment is related to a signed invoice with the Payment Policy PPD, Odoo generates the corresponding payment complement automatically, once you click Process Now.

Annulation des factures¶

It is possible to cancel the EDI documents sent to the SAT. According to the Reforma Fiscal 2022, since January 1st, 2022, there are two requirements for this:

• With all cancellation requests, you must specify a cancellation reason.

• After 24 hours have passed since the creation of the invoice, the client must be asked to accept the cancellation.

Il existe quatre motifs d’annulation différents. Dans Odoo, vous pouvez annuler des factures avec les motifs 01 Factures envoyées avec des erreurs avec relation et 02 Factures envoyées avec des erreurs sans relation.

The following sections break down the process of cancelling invoices for each cancellation reason in Odoo.

01 - factures envoyées avec des erreurs avec relation¶

This cancellation reason must be used when a new invoice needs to substitute the original one, due to an error in any field.

Begin by navigating to Accounting ‣ Customers ‣ Invoices, and select the old invoice. Copy the Fiscal Folio from the old invoice. Then, navigate to the new invoice, and in the CFDI Origin field, add the value 04| and paste the Fiscal Folio of the old invoice after the value. Finally, sign the new document.

Next, navigate back to the old invoice, and notice the Substituted By field is now available. Click the Request EDI Cancellation button on the old invoice, and then click Process Now in the blue section that appears. The invoice status changes to Cancelled, and a confirmation is logged in the chatter.

Now, the invoice should be cancelled in the SAT as well. You can confirm this was done correctly, by pressing Retry in the SAT status field.

If the document was cancelled more than 24 hours after its creation, you may need to ask the client to accept the cancellation in their “Buzón Tributario” directly from the SAT website.

02 - factures envoyées avec des erreurs sans relation¶

This cancellation reason has to be used when an invoice was sent with an error in any field, and does not need to be replaced by another one.

For this case, navigate to Accounting ‣ Customers ‣ Invoices, and select the old invoice. From here, the only requirement is to click the Request EDI Cancellation button, and then click the Process Now button.

Because the field Substituted By does not appear when using this cancellation reason, the SAT should automatically detect that the cancellation reason is 02.

Annulation de paiement¶

It is also possible to cancel Payment Complements. For this, go to the payment, via Accounting ‣ Customers ‣ Payments, and select Request EDI Cancellation. As with invoices, a blue button will appear. Click Process now, and the document will be sent to the SAT. After a few seconds, you can click Retry to confirm the current SAT status.

Finally, the payment status is moved to Cancelled.

Cas d’utilisation particuliers de la facturation¶

CFDI au public¶

Si le client auquel vous vendez des biens ou des services ne nécessite pas de facture, un CFDI au public doit être créé.

If you use the Customer name PUBLICO EN GENERAL, an error will be triggered. This is a main change in the CFDI 4.0 that requires invoices with that specific name to need additional fields, which Odoo does not currently support. So, for a CFDI to Public to be created, you need to add any name to your customer that is not PUBLICO EN GENERAL. (For example: CLIENTE FINAL).

In addition to this, it is required that the ZIP code of your company is added, the generic RFC is set as XAXX010101000, and the Fiscal Regime of your customer must be set as: Sin obligaciones fiscales.

Multi-devises¶

The main currency in Mexico is MXN. While this is mandatory for all Mexican companies, it is possible to send and receive invoices (and payments) in different currencies. To enable the use of multicurrency, navigate to the Accounting ‣ Settings ‣ Currencies, and set Mexican Bank as the Service in the Automatic Currency Rates section. Then, set the Interval field to the frequency you wish to update the exchange rates.

This way, the XML file of the document will have the correct exchange rate, and the total amount, in both the foreign currency and in MXN.

It is highly recommended to use a bank account for each currency.

Acomptes¶

There can be cases where you receive a payment in advance from a customer that needs to be applied to an invoice later. In order to do this in Odoo, it is required to properly link invoices to each other with the CFDI Origin field. To do so, it is necessary to have the Sales app installed.

First, navigate to the Sales app to create a product Anticipo and configure it. The Product Type must be Service, and use the UNSPSC Category must be: 84111506 Servicios de facturación.

Then, go to Sales ‣ Settings ‣ Invoicing ‣ Down Payments, and add the Anticipo product as the default.

Créez une commande avec le montant total et créez un acompte (un utilisant un pourcentage ou un montant fixe). Puis signez le document et enregistrez le paiement.

When the time comes for the customer to get the final invoice, create it again from the same sales order. In the Create Invoices wizard, select Regular Invoice, and uncheck Deduct down payments.

Then, copy the Fiscal Folio from the first invoice, and paste it into the CDFI Origin of the second invoice, adding the prefix 07| before the value. Then, sign the document.

After this, create a credit note for the first invoice. Copy the Fiscal Folio from the second invoice, and paste it in the CFDI Origin of the credit note, adding the prefix 07|. Then, sign the document.

With this, all electronic documents are linked to each other. The final step is to fully pay the new invoice. At the bottom of the new invoice, you can find the credit note in the Outstanding credits - add it as payment. Finally, register the remaining amount with the Register Payment wizard.

Commerce extérieur¶

The external trade is a complement to a regular invoice that adds certain values in both the XML and PDF, to invoices with a foreign customer according to SAT regulations, such as:

• L’adresse précise de l’expéditeur et du destinataire

• L’ajout d’une Fraction tarifaire qui identifie le type de produit

• The correct Incoterm (International Commercial Terms), among others (certificate of origin and special units of measure).

Cela permet d’identifier correctement les exportateurs et les importateurs, en plus d’élargir la description de la marchandise vendue.

Since January 1, 2018, external trade is a requirement for taxpayers, who carry export operations of type A1. While the current CFDI is 4.0, the external trade is currently on version 1.1

Pour pouvoir utiliser cette fonctionnalité, les modules l10n_mx_edi_extended et l10n_mx_edi_extended_40 doivent être installés.

Configuration¶

Contacts¶

To configure your company contact for external trade, navigate to Accounting ‣ Customers ‣ Customers, and select your Company. While the CFDI 4.0 requirements ask you to add a valid ZIP code in your contact, the external trade complement adds the requirement that your City and the State must also be valid. All three fields must coincide with the Official SAT Catalog, or you will receive an error.

The fields Locality and Colony Code are optional and can be added in the company directly in Settings ‣ General Settings ‣ Companies. These two fields have to coincide with the data in the SAT.

To configure the contact data for a foreign receiving client, navigate to Accounting ‣ Customers ‣ Customers, and select the foreign client’s contact. The contact must have the following fields completed to avoid errors:

1. L”Adresse complète de la société, y compris un code postal valide et le Pays étranger.

2. Le format du numéro de TVA étranger (numéro d’identification fiscale, par exemple : Colombie 123456789-1)

3. Dans l’onglet EDI MX, vous devez indiquer si le client reçoit des marchandises pour une période temporaire (Temporaire) ou permanente (Définitif).

Produits¶

All products involved with external trade have four fields that are required, two of them exclusive to external trade.

1. La Référence interne du produit se trouve dans l’onglet Informations générales.

2. Le Poids du produit doit être supérieur à 0.

3. La bonne Faction tarifaire du produit dans l’onglet Comptabilité.

4. L”UMT Aduana correspond à la Fraction tarifaire.

Flux de facturation¶

Before creating an invoice, it is important to take into account that external trade invoices require to convert the amounts of your product into USD. Therefore, multicurrency must be enabled and USD must be activated in the Currencies section. The correct Service to run is Mexican Bank.

Then, with the correct exchange rate set up in Accounting ‣ Settings ‣ Currency, the only fields left are Incoterm and the optional Certificate Source in the Other Info tab.

Finally, sign the invoice with the same process as a regular invoice, and click the Process Now button.

Guide de livraison¶

Une Carta Porte est un connaissement : un document qui définit le type, la quantité et la destination des marchandises transportées.

On December 1st, 2021, version 2.0 of this CFDI was implemented for all transportation providers, intermediaries, and owners of goods. Odoo is able to generate a document type « T » (Traslado), which, unlike other documents, is created in a delivery order instead of an invoice or payment.

Odoo can create XML and PDF files with (or without) ground transport, and can process materials that are treated as Dangerous Hazards.

Pour pouvoir utiliser cette fonctionnalité, les modules l10n_mx_edi_extended, l10n_mx_edi_extended_40, l10n_mx_edi_stock et l10n_mx_edi_stock_40 doivent être installés.

In addition to this, it is necessary to have the Inventory and Sales apps installed, as well.

Configuration¶

Odoo gère deux différents types de CFDI :

• No Federal Highways: Is used when the Distance to Destination is less than 30 KM.

• Federal Transport: Is used when the Distance to Destination exceeds 30 KM.

Other than the standard requirements of regular invoicing (The RFC of the customer, the UNSPSC code, etc.), if you are using No Federal Highways, no external configuration is needed.

En ce qui concerne le Transport fédéral, plusieurs configurations doivent être ajoutées aux contacts, aux configurations de véhicules et aux produits. Ces configurations sont ajoutées aux fichiers XML et PDF.

Contacts et véhicules¶

Like the external trade feature, the Address in both the company and the final customer must be complete. The ZIP code, City, and State must coincide with the Official SAT Catalog for Carta Porte <sat-catalog_>_.

Un autre ajout à cette fonctionnalité est le menu de Configuration des véhicules dans Inventaire ‣ Paramètres ‣ Mexique. Ce menu vous permet d’ajouter toutes les informations relatives au véhicule utilisé pour le bon de livraison.

Tous les champs sont obligatoires pour créer un guide de livraison correct.

In the Intermediaries section, you must add the operator of the vehicle. The only mandatory fields for this contact are the VAT and Operator Licence.

Produits¶

Similar to regular invoicing, all products must have a UNSPSC category. In addition to this, there are two extra configurations for products involved in delivery guides:

• Le Type de produit doit être défini sur Produit stockable pour que les mouvements de stock puissent être créés.

• In the Inventory tab, the field Weight should have more than 0.

Flux de vente et d’inventaire¶

To create a delivery guide, first, you need to create and confirm a sales order from Sales ‣ Sales Order. This generates a Delivery smart button. Click it, and Validate the transfer.

After the status is set to Done, you can edit the transfer, and select the Transport Type (either No Federal Highways or Federal Transport).

If your delivery guide has the type No Federal Highways, you can save the transfer, and then click Generate Delivery Guide. The resulting XML can be found in the chatter.

If your delivery guide has the type, Federal Transport, the tab MX EDI appears. There, enter a value in Distance to Destination (KM) bigger than 0, and select the Vehicle Setup used for this delivery.

Risques dangereux¶

Certain values in the UNSPSC Category are considered in the official SAT catalog as dangerous hazards. These categories need additional considerations when creating a delivery guide with Federal Transport.

First, select your product from Inventory ‣ Products ‣ Products. Then, in the Accounting tab, the fields Hazardous Material Designation Code (MX) and Hazardous Packaging (MX) must be filled with the correct code from the SAT catalog.

In Inventory ‣ Settings ‣ Mexico ‣ Vehicle Setup, the data from the Environment Insurer and Environment Insurance Policy has to be filed, as well. After this, continue with the regular process to create a delivery guide.

Numéros de douane¶

A customs declaration (Pedimento Aduanero) is a fiscal document that certifies that all contributions to the fiscal entity (the SAT) has been paid for, including the import/export of goods.

According to the Annex 20 of CFDI 4.0, in documents where the invoiced goods come from a first-hand import operation, the field, Customs Number, needs to be added to all lines of products involved with the operation.

To do so, the module l10n_mx_edi_landing must be installed, in addition to the Inventory, Purchase and Sales apps.

Configuration¶

In order to track the correct customs number for a specific invoice, Odoo uses landed costs. Go to Inventory ‣ Configuration ‣ Settings ‣ Valuation. Make sure that Landed Costs is activated.

Begin by creating a service-type product called, Pedimento. In the Purchase tab, activate Is a Landed Cost, and select a Default Split Method.

Then, configure the storable products that hold the customs numbers. To do so, create the storable products, and make sure the Product Category has the following configuration.

• Méthode de coût : FIFO ou AVCO

• Valorisation des stocks : Automatisée

• Compte de valorisation des stocks : 115.01.01 Inventario

• Journal des stocks : Valorisation des stocks

• Compte d’entrée en stock : 115.05.01 Mercancías en tránsito

• Compte de sortie de stock : 115.05.01 Mercancías en tránsito

Flux d’achats et de ventes¶

After you configure your product, follow the standard purchase flow.

Create a purchase order from Purchase ‣ Orders ‣ Purchase Order. Then, confirm the order to display a Receipt smart button. Click on the Receipt smart button to Validate the receipt.

Go to Inventory ‣ Operations ‣ Landed Costs, and create a new record. Add the transfer that you just created, and both: the product Pedimento and Customs number.

En option, vous pouvez également ajouter un montant de coût. Validez ensuite le coût logistique. Une fois enregistré, le numéro de douane est attribué à tous les produits liés à cette réception.

Now, create a sales order, and confirm it. This should trigger a Delivery smart button. Validate it.

Finally, create an invoice from the sales order, and confirm it. The invoice line related to your product has a customs number in it. This number should match the customs number added in the Landed Costs record you created earlier.

Comptabilité électronique¶

For Mexico, Electronic Accounting refers to the obligation to keep accounting records and entries through electronic means, and to enter accounting information on a monthly basis, through the SAT website.

Elle se compose de trois fichiers XML principaux :

1. La liste actualisée du plan comptable que vous utilisez actuellement.

2. A monthly trial balance, plus a closing entry report, also known as: Trial Balance Month 13.

3. Either optional, or for a compulsory audit, an export of the journal entries in your general ledger.

Les fichiers XML résultants sont conformes aux exigences de l”Anexo Técnico de Contabilidad Electrónica 1.3.

In addition to this, you can generate the DIOT: A report of vendor’s journal entries that involve IVA taxes that can be exported in a .txt file.

In order to use these reports, the modules l10n_mx_reports, l10n_mx_reports_closing, l10n_mx_xml_polizas and l10n_mx_xml_polizas_edi have to be installed, as well as the Accounting.

Plan comptable¶

The chart of accounts in México follows a specific pattern based on SAT’s” Código agrupador de cuentas.

You can create any account, as long as it respects SAT’s encoding group: the pattern is NNN.YY.ZZ or NNN.YY.ZZZ.

When a new account is created in Accounting ‣ Configuration ‣ Chart of Accounts, with the SAT encoding group pattern, the correct grouping code appears in Tags, and your account appears in the COA report.

Once you create all your accounts, make sure the correct Tags are added.

Once everything is set up, go to Accounting ‣ Reporting ‣ Trial Balance, click the (down arrow) next to the PDF button, and select COA SAT (XML). This generates an XML file with your accounts, which you can upload directly to the SAT website.

Balance générale¶

The trial balance reports the initial balance, credit, and total balance of your accounts, provided that you added their correct encoding group.

To generate this report in an XML format, go to Accounting ‣ Reporting ‣ Trial Balance. Select the month you want to download in the calendar, then click the (down arrow) next to the PDF button, and select SAT (XML).

Month 13 trial balance¶

The Month 13 report is a closing balance sheet that shows any adjustments or movements made in the accounting to close the year.

To generate it, proceed as follows:

1. Go to Accounting ‣ Accounting ‣ Journal Entries and create a new entry for all the amounts to be changed, balancing the debit and/or credit of each one.

2. In the Other Info tab, enable the Month 13 Closing option.

3. Go to Accounting ‣ Reporting ‣ Trial Balance, click the calendar, and select Month 13.

4. Click the (down arrow) next to the PDF button, and select SAT (XML).

Grand livre¶

By law, all transactions in Mexico must be recorded digitally. Since Odoo automatically creates all the underlying journal entries of your invoicing and payments, you can export your journal entries to comply with SAT’s audits and/or tax refunds.

To create the XML, go to Accounting ‣ Reporting ‣ General Ledger, click the (down arrow) next to the PDF button, and select XML (Polizas). In the XML Polizas Export Options window, choose between four different Export types:

• Tax audit

• Audit certification

• Return of goods

• Compensation

For Tax audit or Audit certification, you need to write the Order Number provided by the SAT. For Return of goods, or Compensation, you need to write your Process Number, also provided by the SAT.

Déclaration DIOT¶

The DIOT (Declaración Informativa de Operaciones con Terceros / Informative Declaration of Operations with Third Parties) is an additional obligation with the SAT, where the current status of creditable and non-creditable payments, withholdings, and refunds of VAT from your vendor bills, are provided to the SAT.

Unlike other reports, the DIOT is uploaded to a software provided by the SAT that contains the A-29 form. In Odoo, you can download the records of your transactions as a .txt file that can be uploaded to the form, avoiding direct capture of this data.

The transactions file contains the total amount of your payments registered in vendor bills, broken down into the corresponding types of IVA. The VAT and Country is mandatory for all vendors.

To generate the DIOT report, go to Accounting ‣ Reporting ‣ Tax Reports. Select the month you want to download in the calendar, then click the (down arrow) next to the PDF button to select Report: DIOT (MX) and download the .txt file.

Important

You need to fill the L10N Mx Type of Operation field in the Accounting tab of each one of your vendors to prevent validation errors. Make sure that your foreign customers have their country set up for L10N Mx Nationality to appear automatically.