diff --git a/regimes/mx/examples/food-vouchers-complement.yaml b/regimes/mx/examples/food-vouchers-complement.yaml
new file mode 100644
index 00000000..846f2080
--- /dev/null
+++ b/regimes/mx/examples/food-vouchers-complement.yaml
@@ -0,0 +1,56 @@
+$schema: "https://gobl.org/draft-0/bill/invoice"
+issue_date: "2023-07-10"
+series: "TEST"
+code: "00002"
+supplier:
+  name: "ESCUELA KEMPER URGATE"
+  ext:
+    mx-cfdi-fiscal-regime: "601"
+  tax_id:
+    country: "MX"
+    code: "EKU9003173C9"
+    zone: "21000"
+customer:
+  name: "UNIVERSIDAD ROBOTICA ESPAÑOLA"
+  ext:
+    mx-cfdi-fiscal-regime: "601"
+    mx-cfdi-use: "G01"
+  tax_id:
+    country: "MX"
+    code: "URE180429TM6"
+    zone: "86991"
+lines:
+  - quantity: "1"
+    item:
+      name: "Comisión servicio de monedero electrónico"
+      price: "10.00"
+      ext:
+        mx-cfdi-prod-serv: "84141602"
+    taxes:
+      - cat: "VAT"
+        rate: "standard"
+payment:
+  terms:
+    notes: "Condiciones de pago"
+  instructions:
+    key: "online+wallet"
+complements:
+  - $schema: "https://gobl.org/draft-0/regimes/mx/food-vouchers-complement"
+    employer_registration: "12345678901234567890"
+    account_number: "0123456789"
+    lines:
+      - e_wallet_id: "ABC1234"
+        issue_date_time: "2022-07-19T10:20:30"
+        employee:
+          tax_code: "JUFA7608212V6"
+          curp: "JUFA760821MDFRRR00"
+          name: "Adriana Juarez Fernández"
+          social_security: "12345678901"
+        amount: 10.123
+      - e_wallet_id: "BCD4321"
+        issue_date_time: "2022-08-20T11:20:30"
+        employee:
+          tax_code: "KAHO641101B39"
+          curp: "KAHO641101HDFRRR00"
+          name: "Oscar Kala Haak"
+        amount: 20.4
diff --git a/regimes/mx/examples/out/food-vouchers-complement.json b/regimes/mx/examples/out/food-vouchers-complement.json
new file mode 100644
index 00000000..4c3a5db1
--- /dev/null
+++ b/regimes/mx/examples/out/food-vouchers-complement.json
@@ -0,0 +1,127 @@
+{
+	"$schema": "https://gobl.org/draft-0/envelope",
+	"head": {
+		"uuid": "8a51fd30-2a27-11ee-be56-0242ac120002",
+		"dig": {
+			"alg": "sha256",
+			"val": "91514018429e4d46deb1f689658d361ae4870ac5e5aa76133018086fb923e31b"
+		},
+		"draft": true
+	},
+	"doc": {
+		"$schema": "https://gobl.org/draft-0/bill/invoice",
+		"type": "standard",
+		"series": "TEST",
+		"code": "00002",
+		"issue_date": "2023-07-10",
+		"currency": "MXN",
+		"supplier": {
+			"name": "ESCUELA KEMPER URGATE",
+			"tax_id": {
+				"country": "MX",
+				"zone": "21000",
+				"code": "EKU9003173C9"
+			},
+			"ext": {
+				"mx-cfdi-fiscal-regime": "601"
+			}
+		},
+		"customer": {
+			"name": "UNIVERSIDAD ROBOTICA ESPAÑOLA",
+			"tax_id": {
+				"country": "MX",
+				"zone": "86991",
+				"code": "URE180429TM6"
+			},
+			"ext": {
+				"mx-cfdi-fiscal-regime": "601",
+				"mx-cfdi-use": "G01"
+			}
+		},
+		"lines": [
+			{
+				"i": 1,
+				"quantity": "1",
+				"item": {
+					"name": "Comisión servicio de monedero electrónico",
+					"price": "10.00",
+					"ext": {
+						"mx-cfdi-prod-serv": "84141602"
+					}
+				},
+				"sum": "10.00",
+				"taxes": [
+					{
+						"cat": "VAT",
+						"rate": "standard",
+						"percent": "16.0%"
+					}
+				],
+				"total": "10.00"
+			}
+		],
+		"payment": {
+			"terms": {
+				"notes": "Condiciones de pago"
+			},
+			"instructions": {
+				"key": "online+wallet"
+			}
+		},
+		"totals": {
+			"sum": "10.00",
+			"total": "10.00",
+			"taxes": {
+				"categories": [
+					{
+						"code": "VAT",
+						"rates": [
+							{
+								"key": "standard",
+								"base": "10.00",
+								"percent": "16.0%",
+								"amount": "1.60"
+							}
+						],
+						"amount": "1.60"
+					}
+				],
+				"sum": "1.60"
+			},
+			"tax": "1.60",
+			"total_with_tax": "11.60",
+			"payable": "11.60"
+		},
+		"complements": [
+			{
+				"$schema": "https://gobl.org/draft-0/regimes/mx/food-vouchers-complement",
+				"employer_registration": "12345678901234567890",
+				"account_number": "0123456789",
+				"total": "30.52",
+				"lines": [
+					{
+						"e_wallet_id": "ABC1234",
+						"issue_date_time": "2022-07-19T10:20:30",
+						"employee": {
+							"tax_code": "JUFA7608212V6",
+							"curp": "JUFA760821MDFRRR00",
+							"name": "Adriana Juarez Fernández",
+							"social_security": "12345678901"
+						},
+						"amount": "10.12"
+					},
+					{
+						"e_wallet_id": "BCD4321",
+						"issue_date_time": "2022-08-20T11:20:30",
+						"employee": {
+							"tax_code": "KAHO641101B39",
+							"curp": "KAHO641101HDFRRR00",
+							"name": "Oscar Kala Haak"
+						},
+						"amount": "20.40"
+					}
+				]
+			}
+		]
+	}
+}
\ No newline at end of file
diff --git a/regimes/mx/food_vouchers_complement.go b/regimes/mx/food_vouchers_complement.go
new file mode 100644
index 00000000..a9b45667
--- /dev/null
+++ b/regimes/mx/food_vouchers_complement.go
@@ -0,0 +1,132 @@
+package mx
+
+import (
+	"regexp"
+
+	"github.com/invopop/gobl/cal"
+	"github.com/invopop/gobl/cbc"
+	"github.com/invopop/gobl/num"
+	"github.com/invopop/validation"
+)
+
+// Constants for the precision of the complement's amounts
+const (
+	FoodVouchersFinalPrecision = 2
+)
+
+// Complement's Codes Patterns
+const (
+	CURPPattern           = "^[A-Z][A,E,I,O,U,X][A-Z]{2}[0-9]{2}[0-1][0-9][0-3][0-9][M,H][A-Z]{2}[B,C,D,F,G,H,J,K,L,M,N,Ñ,P,Q,R,S,T,V,W,X,Y,Z]{3}[0-9,A-Z][0-9]$"
+	SocialSecurityPattern = "^[0-9]{11}$"
+)
+
+// Complement's Codes Regexps
+var (
+	CURPRegexp           = regexp.MustCompile(CURPPattern)
+	SocialSecurityRegexp = regexp.MustCompile(SocialSecurityPattern)
+)
+
+// FoodVouchersComplement carries the data to produce a CFDI's "Complemento de
+// Vales de Despensa" (version 1.0) providing detailed information about food
+// vouchers issued by an e-wallet supplier to its customer's employees.
+//
+// This struct maps to the `ValesDeDespensa` root node in the CFDI's complement.
+type FoodVouchersComplement struct {
+	// Customer's employer registration number (maps to `registroPatronal`).
+	EmployerRegistration string `json:"employer_registration,omitempty" jsonschema:"title=Employer Registration"`
+	// Customer's account number (maps to `numeroDeCuenta`).
+	AccountNumber string `json:"account_number" jsonschema:"title=Account Number"`
+	// Sum of all line amounts (calculated, maps to `total`).
+	Total num.Amount `json:"total" jsonschema:"title=Total" jsonschema_extras:"calculated=true"`
+	// List of food vouchers issued to the customer's employees (maps to `Conceptos`).
+	Lines []*FoodVouchersLine `json:"lines" jsonschema:"title=Lines"`
+}
+
+// FoodVouchersLine represents a single food voucher issued to the e-wallet of
+// one of the customer's employees. It maps to one `Concepto` node in the CFDI's
+// complement.
+type FoodVouchersLine struct {
+	// Identifier of the e-wallet that received the food voucher (maps to `Identificador`).
+	EWalletID cbc.Code `json:"e_wallet_id" jsonschema:"title=E-wallet Identifier"`
+	// Date and time of the food voucher's issue (maps to `Fecha`).
+	IssueDateTime cal.DateTime `json:"issue_date_time" jsonschema:"title=Issue Date and Time"`
+	// Employee that received the food voucher.
+	Employee *FoodVouchersEmployee `json:"employee,omitempty" jsonschema:"title=Employee"`
+	// Amount of the food voucher (maps to `importe`).
+	Amount num.Amount `json:"amount" jsonschema:"title=Amount"`
+}
+
+// FoodVouchersEmployee represents an employee that received a food voucher. It
+// groups employee related field that appears under the `Concepto` node in the
+// CFDI's complement.
+type FoodVouchersEmployee struct {
+	// Employee's tax identity code (maps to `rfc`).
+	TaxCode cbc.Code `json:"tax_code" jsonschema:"title=Employee's Tax Identity Code"`
+	// Employee's CURP ("Clave Única de Registro de Población", maps to `curp`).
+	CURP cbc.Code `json:"curp" jsonschema:"title=Employee's CURP"`
+	// Employee's name (maps to `nombre`).
+	Name string `json:"name" jsonschema:"title=Employee's Name"`
+	// Employee's Social Security Number (maps to `numSeguridadSocial`).
+	SocialSecurity cbc.Code `json:"social_security,omitempty" jsonschema:"title=Employee's Social Security Number"`
+}
+
+// Validate checks the FoodVouchersComplement data according to the SAT's
+// rules for the "Complemento de Vales de Despensa".
+func (fvc *FoodVouchersComplement) Validate() error {
+	return validation.ValidateStruct(fvc,
+		validation.Field(&fvc.EmployerRegistration, validation.Length(0, 20)),
+		validation.Field(&fvc.AccountNumber,
+			validation.Required,
+			validation.Length(0, 20),
+		),
+		validation.Field(&fvc.Total, validation.Required),
+		validation.Field(&fvc.Lines, validation.Required),
+	)
+}
+
+// Validate checks the FoodVouchersLine data is valid.
+func (fvl *FoodVouchersLine) Validate() error {
+	return validation.ValidateStruct(fvl,
+		validation.Field(&fvl.EWalletID,
+			validation.Required,
+			validation.Length(0, 20),
+		),
+		validation.Field(&fvl.IssueDateTime, cal.DateTimeNotZero()),
+		validation.Field(&fvl.Employee, validation.Required),
+		validation.Field(&fvl.Amount, validation.Required),
+	)
+}
+
+// Validate checks the FoodVouchersEmployee data is valid.
+func (fve *FoodVouchersEmployee) Validate() error {
+	return validation.ValidateStruct(fve,
+		validation.Field(&fve.TaxCode,
+			validation.Required,
+			validation.By(validateTaxCode),
+		),
+		validation.Field(&fve.CURP,
+			validation.Required,
+			validation.Match(CURPRegexp),
+		),
+		validation.Field(&fve.Name,
+			validation.Required,
+			validation.Length(0, 100),
+		),
+		validation.Field(&fve.SocialSecurity,
+			validation.Match(SocialSecurityRegexp),
+		),
+	)
+}
+
+// Calculate performs the complement's calculations and normalisations.
+func (fvc *FoodVouchersComplement) Calculate() error {
+	fvc.Total = num.MakeAmount(0, FoodVouchersFinalPrecision)
+
+	for _, l := range fvc.Lines {
+		l.Amount = l.Amount.Rescale(FoodVouchersFinalPrecision)
+
+		fvc.Total = fvc.Total.Add(l.Amount)
+	}
+
+	return nil
+}
diff --git a/regimes/mx/food_vouchers_complement_test.go b/regimes/mx/food_vouchers_complement_test.go
new file mode 100644
index 00000000..b3e2651b
--- /dev/null
+++ b/regimes/mx/food_vouchers_complement_test.go
@@ -0,0 +1,84 @@
+package mx_test
+
+import (
+	"testing"
+
+	"github.com/invopop/gobl/num"
+	"github.com/invopop/gobl/regimes/mx"
+	"github.com/stretchr/testify/assert"
+	"github.com/stretchr/testify/require"
+)
+
+func TestInvalidFoodVouchersComplement(t *testing.T) {
+	fvc := &mx.FoodVouchersComplement{}
+
+	err := fvc.Validate()
+
+	require.Error(t, err)
+	assert.Contains(t, err.Error(), "account_number: cannot be blank")
+	assert.Contains(t, err.Error(), "lines: cannot be blank")
+
+	fvc.EmployerRegistration = "123456789012345678901"
+	fvc.AccountNumber = "012345678901234567891"
+
+	err = fvc.Validate()
+
+	require.Error(t, err)
+	assert.Contains(t, err.Error(), "employer_registration: the length must be no more than 20")
+	assert.Contains(t, err.Error(), "account_number: the length must be no more than 20")
+}
+
+func TestInvalidFoodVouchersLine(t *testing.T) {
+	fvc := &mx.FoodVouchersComplement{Lines: []*mx.FoodVouchersLine{{}}}
+
+	err := fvc.Validate()
+
+	require.Error(t, err)
+	assert.Contains(t, err.Error(), "e_wallet_id: cannot be blank")
+	assert.Contains(t, err.Error(), "issue_date_time: required")
+	assert.Contains(t, err.Error(), "employee: cannot be blank")
+
+	fvc.Lines[0].EWalletID = "123456789012345678901"
+
+	err = fvc.Validate()
+
+	require.Error(t, err)
+	assert.Contains(t, err.Error(), "e_wallet_id: the length must be no more than 20")
+}
+
+func TestInvalidFoodVouchersEmployee(t *testing.T) {
+	fvc := &mx.FoodVouchersComplement{Lines: []*mx.FoodVouchersLine{{Employee: &mx.FoodVouchersEmployee{}}}}
+
+	err := fvc.Validate()
+
+	require.Error(t, err)
+	assert.Contains(t, err.Error(), "tax_code: cannot be blank")
+	assert.Contains(t, err.Error(), "curp: cannot be blank")
+	assert.Contains(t, err.Error(), "name: cannot be blank")
+
+	fvc.Lines[0].Employee.TaxCode = "INVALID1"
+	fvc.Lines[0].Employee.CURP = "INVALID2"
+	fvc.Lines[0].Employee.SocialSecurity = "INVALID3"
+
+	err = fvc.Validate()
+
+	require.Error(t, err)
+	assert.Contains(t, err.Error(), "tax_code: invalid tax identity code")
+	assert.Contains(t, err.Error(), "curp: must be in a valid format")
+	assert.Contains(t, err.Error(), "social_security: must be in a valid format")
+}
+
+func TestCalculateFoodVouchersComplement(t *testing.T) {
+	fvc := &mx.FoodVouchersComplement{
+		Lines: []*mx.FoodVouchersLine{
+			{Amount: num.MakeAmount(1234, 3)},
+			{Amount: num.MakeAmount(4321, 3)},
+		},
+	}
+
+	err := fvc.Calculate()
+
+	require.NoError(t, err)
+	assert.Equal(t, num.MakeAmount(123, 2), fvc.Lines[0].Amount)
+	assert.Equal(t, num.MakeAmount(555, 2), fvc.Total)
+}
diff --git a/regimes/mx/mx.go b/regimes/mx/mx.go
index 09a88c0a..5fbd38c0 100644
--- a/regimes/mx/mx.go
+++ b/regimes/mx/mx.go
@@ -17,7 +17,10 @@ func init() {
 	tax.RegisterRegime(New())
 
 	// MX GOBL Schema Complements
-	schema.Register(schema.GOBL.Add("regimes/mx"), FuelAccountBalance{})
+	schema.Register(schema.GOBL.Add("regimes/mx"),
+		FuelAccountBalance{},
+		FoodVouchersComplement{},
+	)
 }
 
 // Custom keys used typically in meta or codes information.