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Retention Invoice

The retention invoiceis a different document from a standard invoice, meaning it is not an income, expense, or transfer CFDI and therefore has a different structure. It consists of general data and can have a complement added to it.

What is it used for?​

The retention invoice is used to inform the SAT (Mexican tax authority) about the tax withholdings that have been made to a third party, as well as to report payments made to foreign residents. It is also used in transactions such as the sale of shares, payment of dividends, royalties for copyright, deductions of real interest for mortgage loans, and lottery prize payments, among others.

Examples of Retentions​

Below you will find an example of a simple request to issue a retention invoice:

{
  "customer": {
    "legal_name": "John Doe",
    "tax_id": "XAXX010101000",
    "tax_system": "601",
    "email": "john@example.com",
    "address": {
      "zip": "83240"
    }
  },
  "cve_retenc": "03",
  "periodo": {
    "mes_ini": 3,
    "mes_fin": 5,
    "ejerc": 2023
  },
  "totales": {
    "monto_tot_operacion": 1000,
    "monto_tot_exent": 733.33,
    "imp_retenidos": [
      {
        "monto_ret": 7.41,
        "tipo_pago_ret": "04",
        "impuesto": "ISR"
      },
      {
        "monto_ret": 59.26,
        "tipo_pago_ret": "01",
        "impuesto": "IVA"
      }
    ]
  }
}

To fully understand all the available options when creating a retention CFDI, detailed descriptions of each field and the most commonly used catalogs, please refer to the Create Retention method reference.