Skip to main content

​
The five CFDI types

The CfdiType field determines the nature of the receipt. Each type has its own rules about when to issue it and which fields are mandatory.

​
Income (I)

The most common type. Issued when you sell a good or provide a service.
When to use it:
  • Invoice to a client for professional services
  • Sale of physical products
  • Sale to the general public (global invoice)

​
Expense (E)

Works as a credit note. Partially reduces or cancels the value of a previous Income CFDI and is related to an invoice.
When to use it:
  • Full or partial return of a sale
  • Discount applied after issuing the original invoice
  • Rebate agreed with the client
The Expense CFDI must be related to the original Income CFDI using relation type 01 (Credit Note).

​
Transfer (T)

It does not represent income; it only certifies the legal movement of merchandise within the national territory. It always accompanies the Carta Porte.
When to use it:
  • Owner moving their own merchandise between warehouses
  • Transport without charging freight

​
Payroll (N)

Receipt that the employer gives to the employee for each pay period. It includes the payroll complement with data on perceptions, deductions, and ISR withholdings. Requires: Payroll complement 1.2 with:
  • Payroll type (ordinary/extraordinary)
  • Pay period
  • Detailed perceptions and deductions
  • Employee’s RFC and CURP

​
Payment (P)

Issued when the client pays an invoice that was issued with payment method PPD (Installment or Deferred Payment). It complements the original invoice without cancelling it. Typical flow:
Income Invoice in PPD
Payment Complement
If you issue an invoice with PaymentMethod: "PPD" and the client pays immediately, you must issue a Payment CFDI. Failing to do so creates fiscal inconsistencies that can lead to fines.

​
Payment methods and forms

PaymentMethod and PaymentForm are different fields: When PaymentMethod = "PPD" and the payment form is not yet known, use PaymentForm = "99" (To be defined).