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Retained and other MX taxes #216

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Nov 21, 2023
Merged

Retained and other MX taxes #216

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7750c37
Add retained and other MX taxes
cavalle Nov 17, 2023
64e7880
Add example invoice with retentions to MX regime
cavalle Nov 17, 2023
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128 changes: 128 additions & 0 deletions regimes/mx/examples/out/retentions.json
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{
"$schema": "https://gobl.org/draft-0/envelope",
"head": {
"uuid": "8a51fd30-2a27-11ee-be56-0242ac120002",
"dig": {
"alg": "sha256",
"val": "ae61650449eed123ec5d12375d41b1232915acde7c4a8fec08b8b801edd8a09b"
},
"draft": true
},
"doc": {
"$schema": "https://gobl.org/draft-0/bill/invoice",
"type": "standard",
"series": "TEST",
"code": "00001",
"issue_date": "2023-07-10",
"currency": "MXN",
"supplier": {
"name": "KARLA FUENTE NOLASCO",
"tax_id": {
"country": "MX",
"zone": "01160",
"code": "FUNK671228PH6"
},
"ext": {
"mx-cfdi-fiscal-regime": "612"
}
},
"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": "Honorarios de notario",
"price": "1230.00",
"ext": {
"mx-cfdi-prod-serv": "80121603"
}
},
"sum": "1230.00",
"taxes": [
{
"cat": "VAT",
"rate": "standard",
"percent": "16.0%"
},
{
"cat": "RVAT",
"percent": "10.6667%"
},
{
"cat": "ISR",
"percent": "10.00%"
}
],
"total": "1230.00"
}
],
"payment": {
"terms": {
"notes": "Condiciones de pago"
},
"instructions": {
"key": "credit-transfer"
}
},
"totals": {
"sum": "1230.00",
"total": "1230.00",
"taxes": {
"categories": [
{
"code": "VAT",
"rates": [
{
"key": "standard",
"base": "1230.00",
"percent": "16.0%",
"amount": "196.80"
}
],
"amount": "196.80"
},
{
"code": "RVAT",
"retained": true,
"rates": [
{
"base": "1230.00",
"percent": "10.6667%",
"amount": "131.20"
}
],
"amount": "131.20"
},
{
"code": "ISR",
"retained": true,
"rates": [
{
"base": "1230.00",
"percent": "10.00%",
"amount": "123.00"
}
],
"amount": "123.00"
}
],
"sum": "-57.40"
},
"tax": "-57.40",
"total_with_tax": "1172.60",
"payable": "1172.60"
}
}
}
40 changes: 40 additions & 0 deletions regimes/mx/examples/retentions.yaml
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$schema: "https://gobl.org/draft-0/bill/invoice"
issue_date: "2023-07-10"
series: "TEST"
code: "00001"
supplier:
name: "KARLA FUENTE NOLASCO"
ext:
mx-cfdi-fiscal-regime: "612"
tax_id:
country: "MX"
code: "FUNK671228PH6"
zone: "01160"
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: "Honorarios de notario"
price: "1230.00"
ext:
mx-cfdi-prod-serv: "80121603"
taxes:
- cat: "VAT"
rate: "standard"
- cat: "RVAT"
percent: "10.6667%"
- cat: "ISR"
percent: "10.00%"
payment:
terms:
notes: "Condiciones de pago"
instructions:
key: "credit-transfer"
1 change: 1 addition & 0 deletions regimes/mx/mx.go
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Expand Up @@ -28,6 +28,7 @@ const (
KeySATFormaPago cbc.Key = "sat-forma-pago" // for mapping to c_FormaPago’s codes
KeySATTipoDeComprobante cbc.Key = "sat-tipo-de-comprobante" // for mapping to c_TipoDeComprobante’s codes
KeySATTipoRelacion cbc.Key = "sat-tipo-relacion" // for mapping to c_TipoRelacion’s codes
KeySATImpuesto cbc.Key = "sat-impuesto" // for mapping to c_Impuesto’s codes
)

// SAT official codes to include in stamps.
Expand Down
86 changes: 85 additions & 1 deletion regimes/mx/tax_categories.go
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Expand Up @@ -8,12 +8,23 @@ import (
"github.com/invopop/gobl/tax"
)

// Tax rates specific to Mexico.
// Local tax categories
const (
TaxCategoryRVAT cbc.Code = "RVAT" // IVA (Retenido)
TaxCategoryIEPS cbc.Code = "IEPS" // Impuesto Especial sobre Producción y Servicios
TaxCategoryRIEPS cbc.Code = "RIEPS" // Impuesto Especial sobre Producción y Servicios (Retenido)
TaxCategoryISR cbc.Code = "ISR" // Impuesto Sobre la Renta
)

// Local tax rates
const (
TaxRateExempt cbc.Key = "exempt"
)

var taxCategories = []*tax.Category{
//
// IVA
//
{
Code: common.TaxCategoryVAT,
Name: i18n.String{
Expand Down Expand Up @@ -71,5 +82,78 @@ var taxCategories = []*tax.Category{
Exempt: true,
},
},
Map: cbc.CodeMap{KeySATImpuesto: "002"},
},

//
// IVA (Retenido)
//
{
Code: TaxCategoryRVAT,
Name: i18n.String{
i18n.EN: "Retained VAT",
i18n.ES: "IVA Retenido",
},
Title: i18n.String{
i18n.EN: "Retained Value Added Tax",
i18n.ES: "Impuesto al Valor Agregado Retenido",
},
Retained: true,
Rates: []*tax.Rate{},
Map: cbc.CodeMap{KeySATImpuesto: "002"},
},

//
// IEPS
//
{
Code: TaxCategoryIEPS,
Name: i18n.String{
i18n.EN: "IEPS",
i18n.ES: "IEPS",
},
Title: i18n.String{
i18n.EN: "Special Tax on Production and Services",
i18n.ES: "Impuesto Especial sobre Producción y Servicios",
},
Retained: false,
Rates: []*tax.Rate{},
Map: cbc.CodeMap{KeySATImpuesto: "003"},
},

//
// IEPS (Retenido)
//
{
Code: TaxCategoryRIEPS,
Name: i18n.String{
i18n.EN: "Retained IEPS",
i18n.ES: "IEPS Retenido",
},
Title: i18n.String{
i18n.EN: "Retained Special Tax on Production and Services",
i18n.ES: "Impuesto Especial sobre Producción y Servicios Retenido",
},
Retained: true,
Rates: []*tax.Rate{},
Map: cbc.CodeMap{KeySATImpuesto: "003"},
},

//
// ISR
//
{
Code: TaxCategoryISR,
Name: i18n.String{
i18n.EN: "ISR",
i18n.ES: "ISR",
},
Title: i18n.String{
i18n.EN: "Income Tax",
i18n.ES: "Impuesto Sobre la Renta",
},
Retained: true,
Rates: []*tax.Rate{},
Map: cbc.CodeMap{KeySATImpuesto: "001"},
},
}
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