Mexico Complemento de Pago (REP): Payment Receipt E-Invoicing Rules

Mexico's Complemento de Pago version 2.0 (also called REP — Recibo Electrónico de Pago) is mandatory for all CFDI invoices issued with Método de Pago "PPD" (Pago en Parcialidades o Diferido). When payment is received after invoice issuance, a separate CFDI with Complemento de Pago must be issued within 5 business days. Failure to issue REPs triggers SAT penalties of MXN 17,020–97,330 per missing document.

What Is the Complemento de Pago?

The Complemento de Pago is a supplementary CFDI document that records payment receipt against a previously issued invoice. It serves as the official fiscal receipt confirming that payment was made and links back to the original CFDI via its UUID.

When Is a Complemento de Pago Required?

When the original CFDI was issued with Método de Pago = PPD (payment to be made in installments or deferred) Each time a partial or full payment is received against a PPD CFDI

• When the original CFDI was issued with Método de Pago = PPD (payment to be made in installments or deferred)
• Each time a partial or full payment is received against a PPD CFDI
• For multi-payment scenarios — one REP per payment event

When Is It NOT Required?

When the CFDI was issued with Método de Pago = PUE (Pago en Una sola Exhibición — single payment at invoice time) For advance payments where a separate advance CFDI (Tipo "A") was already issued

• When the CFDI was issued with Método de Pago = PUE (Pago en Una sola Exhibición — single payment at invoice time)
• For advance payments where a separate advance CFDI (Tipo "A") was already issued

What Are the Complemento de Pago 2.0 Requirements?

the Complemento de Pago 2. 0 Requirements includes: Pago (Payment section): Date, payment form (cash, transfer, card, etc.

Version 2.0 of the Complemento de Pago, mandatory since January 2022, includes:

• Pago (Payment section): Date, payment form (cash, transfer, card, etc.), currency, exchange rate, amount
• DoctoRelacionado (Related Documents): UUID of the original CFDI, installment number, previous balance, amount paid, remaining balance, tax breakdown per related document
• ImpuestosDR (Taxes per Related Document): New in 2.0 — IVA and ISR breakdown must be specified per related CFDI
• ImpuestosP (Payment-level Taxes): Aggregated tax totals for the payment

Timing Rules for Complemento de Pago

Timing Rules for Complemento de Pago includes: Must be issued within 5 business days of receiving payment The payment date (FechaPago) must match the actual bank receipt date

• Must be issued within 5 business days of receiving payment
• The payment date (FechaPago) must match the actual bank receipt date
• For check payments, the date is when the check clears, not when received
• For electronic transfers, the date is the transfer confirmation date

Multi-Payment Scenarios

Partial Payments

For an invoice of MXN 100,000 paid in 4 installments:

1. Issue original CFDI with PPD method, total MXN 100,000
2. Payment 1 (MXN 25,000): Issue REP showing MXN 25,000 paid, MXN 75,000 remaining
3. Payment 2 (MXN 25,000): Issue REP showing MXN 25,000 paid, MXN 50,000 remaining
4. Payments 3-4: Continue until remaining balance reaches zero

Multiple CFDIs in One Payment

A single payment covering multiple invoices generates one REP with multiple DoctoRelacionado entries, each referencing a different original CFDI UUID.

How Invoicemonk Automates Complemento de Pago

Invoicemonk automatically tracks PPD invoices and generates Complemento de Pago CFDIs when payments are recorded. Our system handles partial payment tracking, balance calculations, and tax breakdowns per related document — ensuring 5-day deadline compliance.