Take Advantage of Your Personal Deductions: Key Points to Consider When Requesting an Invoice as an Individual Taxpayer

Today, requesting an invoice as an individual taxpayer is crucial, as depending on your tax regime, it can help you take advantage of your expenses and personal deductions, ultimately reducing your tax burden.

However, it is common for invoices to contain errors by the issuer, which may cause them to be considered non-deductible. Therefore, it is essential to carefully review certain aspects when requesting an invoice. Here are the most important ones:

Personal Information (Name and RFC)

Ensure that your personal information is correct. Even a single incorrect letter or number can render the invoice invalid and non-deductible.

Tax Regime

Verify that your tax regime is correctly stated, as any error could result in the invoice being considered non-deductible.Some of the most common tax regimes for individual taxpayers are:

• 605 – Salaries and Wages Regime

• 606 – Leasing Regime

• 607 – Acquisition of Goods Regime

• 612 – Business Activity Regime

• 625 – Business Activity Regime with Income from Digital Platforms

It is important to confirm that your tax regime matches the activities you actually perform.

Payment Method

Invoices must reflect an electronic payment method to be considered valid. Accepted payment methods include:

• 03 – Electronic Transfer

• 04 – Credit Card

• 28 – Debit Card

• 02 – Nominative Check

Please note that payments made in cash cannot be considered deductible, although they still qualify as a valid fiscal receipt.

Use of the CFDI (Electronic Invoice)

The "Use of CFDI" field is critical, as it specifies the purpose of the expense. Based on this, the tax authority (SAT) can determine whether your invoice is deductible or not.Common CFDI uses include:

• G03 – General Expenses

• D01 – Medical Fees

• D02 – Clinical Analysis

• D04 – Tuition

• D05 – Mortgage Interest

For personal deductions, especially for salaried individuals, it is recommended to use CFDI codes from D01 to D05. Using G03 may result in the SAT considering the invoice non-deductible.

Invoice Folio and Digital Stamp

The invoice's folio number and digital stamp are crucial, as they certify the document's authenticity and validity before the tax authority. Always ensure these are present.

Amounts and Totals

Verify that the total amount on the invoice matches the amount you paid the provider. Also, check that taxes were properly calculated and applied.

Email Address

It is recommended to provide an email address to the issuer so that the fiscal receipt can be sent electronically. This makes it easier to review the document, ensure its accuracy, and quickly request corrections if necessary.

If the issuer refuses to reissue the invoice due to their own error, they are legally obligated to correct it.

"Remember, it’s not only important to request an invoice — it’s equally important to ensure it is correctly issued."

The information above is based on fiscal regulations in effect as of April 2025.

Sources:CFF Article 29Rule 2.7.1.47 of the Miscellaneous Fiscal Resolution (RMF)