Dear Business Partner,
We would like to inform you that on Wednesday, April 9, 2025, the SAT (Mexican Tax Administration Service) made an update to the error matrix of the CFDI for withholdings and payment information (http://omawww.sat.gob.mx/tramitesyservicios/Paginas/CFDI_retenciones.htm) as well as the error matrix for the Technology Platforms complement (https://www.sat.gob.mx/portal/public/tramites/complemento-de-plataformas-tecnologicas), the updates are as follows:
- Reten20116 – The value of this attribute must match the name associated with the RFC registered in the "RfcR" attribute of the Receptor/National node. If the registered value is “PÚBLICO EN GENERAL”, the RFC value “XAXX010101000” must appear in the "RfcR" attribute.
- SPT101 – The "Version" attribute must have the value 1.0. (Validation removed).
- SPT117 – When the "ImpuestoRet" attribute of the "ImpRetenidos" node contains the value 002 (VAT), and the "RfcR" attribute contains a value different from the generic national RFC "XAXX010101000", the value of the "MontoRet" attribute must correspond to 50% or 100% of the amount recorded in "BaseRet", truncated to two decimal places; in accordance with applicable tax regulations.
These validations have now been implemented in both the demo (https://demo-facturacion.finkok.com/) and production (https://facturacion.finkok.com/)environments. We recommend performing tests to ensure the correct issuance of your withholding and payment information receipts.
If you have any questions or comments, please feel free to contact us.