Repik

Pre-counsel-review draft

This document is a first draft. It has NOT been reviewed by counsel and does not constitute legal advice. Repik must engage qualified counsel before relying on it as a binding obligation.

CFDI Disclosure (Mexico)

Last updated: 2026-04-21

1. Purpose

This disclosure describes how [ENTITY_NAME] (RFC [RFC_MX]) will issue Mexican electronic tax invoices (“CFDI”) to Businesses registered in Mexico when automated billing goes live. Until automated billing is enabled, pilot Businesses are invoiced manually under a separate pilot agreement.

2. CFDI issuance

  • Repik intends to issue CFDI version 4.0 (or the then-current version required by the SAT) via a PAC (Proveedor Autorizado de Certificación). Repik’s planned PAC is Facturapi.
  • The Business must provide its RFC, legal name, fiscal address, and régimen fiscal in the dashboard before a chargeable invoice is issued.
  • By default, Repik issues CFDI with “Uso CFDI” code G03 — Gastos en general. The Business may request a different use at the time of invoicing.
  • CFDI is delivered by email (PDF and XML) and made available for download from the dashboard.

3. Taxes

Prices quoted in MXN are exclusive of IVA unless expressly stated otherwise. IVA and any other applicable taxes (for example ISR retentions when required) will be added to the CFDI as required by Mexican tax law.

[TBD by counsel] Confirm IVA treatment for services consumed outside Mexico and any CFDI-complemento obligations specific to loyalty platforms.

4. Corrections and cancellations

  • A CFDI cancellation must comply with SAT rules: the issuer requests cancellation; the receiver may accept or reject within 72 hours.
  • If the Business identifies an error in a CFDI (wrong RFC, wrong amount, wrong uso), it must notify Repik at [BILLING_EMAIL] within 30 days of issuance so a replacement CFDI can be issued.

5. Payment methods and CFDI pairing

  • Initial CFDI is issued with Método de Pago: PUE (Pago en una sola exhibición) when the subscription is paid up-front for the period.
  • Where the Business elects a payment plan, Repik will issue an initial CFDI with Método de Pago: PPD and complementary CFDI de Pagos as payments are received.
  • [TBD by counsel] Confirm the correct complemento structure for credit-card subscriptions processed through Conekta.

6. Data used for CFDI

The data used to issue a CFDI (RFC, legal name, fiscal address, email) is processed by Repik as controller for tax purposes, and shared with the PAC (Facturapi) and the SAT for invoice stamping and filing. Repik retains CFDI data for five years as required by Articles 30 and 67 of the Código Fiscal de la Federación.

7. Contact

Billing and CFDI questions: [BILLING_EMAIL]. Postal address: [ENTITY_REGISTERED_ADDRESS].

[TBD by counsel] Validate this disclosure with a Mexican tax advisor and with the selected PAC before automated billing goes live.