Share this article!

Version 1.1 of the INE Complement, which went into effect on September 1, 2016, has recently been updated with changes to some of its fields to adapt it to version 3.3 of the CFDI.

  • The update does not affect version 1.1 but it is mandatory that the changes be implemented in taxpayers’ systems.

These are the most relevant changes:

  • 6 new keys were added in the global simple type “t_KeyEntity”.
  • The description of the “Entity” element and the “KeyEntity” attribute have been modified.
  • The cardinality of element “ine:Entity” has been modified.

–> Chechk out other changes to CFDI and CFDI complements in 2018.

Who should issue the INE complement?

All natural or legal persons who issue invoices in favor of political parties or associations must use the INE complement. The complement must be incorporated into the CFDIs issued for parties or associations in pre-campaign and political campaign processes when it comes to the acquisition and hiring of propaganda, including utilitarian and advertising as well as shows, singers and musical groups, goods and services contracted for the purposes of pre-campaign and campaign events regardless of the amount. The aforementioned information is in accordance with Article 46 of the Tax Regulation of the National Electoral Institute.

With the initiative, the SAT, Mexico’s tax administration, aims to improve fiscal control of the expenses allocated to the campaign of each party regulated by the National Electoral Institute. This monitoring will be faster and more effective, since the information attached to the original chain of the invoice can be easily located, compared and validated whenever the complement requests it. As a result, the electoral processes will be more transparent and fair.

What information is included in the INE complement?

The INE complement collects all the data that allows for the identification of who made the expense and who benefited. Among them, for example, could be a committee conducting a national or state process, a federal or state campaign or pre-campaign or an entity to which an expenditure is applied. It also includes the accounting keys of applicants or candidates.

More CFDI Complements

The CFDI Complements allow for the inclusion of additional information for regulated usage by the authority of a specified sector or activity, allowing the additional information to be protected by the digital seal of the Electronic Invoice (CFDI).

Recently, the Foreign Trade Complement has been updated and on July 1, 2018, the electronic payment receipt will become effective.

Discover all the CFDI changes taking place in 2018.