Example of Credit Note Characteristics

The credit note is a document that have recognition fiscal in Mexico and in other countries. The use that is given is usually for cases such as discounts, billing errors, or product defects. Who Issues the credit note is the person who sells a certain product or service, and realizes that the invoice is with some error that harms his client. So that have the obligation to make a credit note, where it informs you of what has happened.

It should be noted that normally the credit note will always bring a benefit to the client, because it is usually to reduce a debt.

The credit note is legislated, according to what the Code stipulates Fiscal of the Federation in Mexico, in its article 29 section A, in which it orders that it must carry the following requirements:

1.- The name printed, name or company name, address fiscal and registry key Federal of Taxpayers of who issues them. Whether have more than one premises or establishment, the address of the premises or establishment where the vouchers are issued must be indicated.

2.- Contain printed the folio number. That is, if it is printed credit notes for the first time, then you must start from scratch.
3.- Place and date of expedition.
4.- Include the Registry Key Federal Taxpayers of the person in favor of who is issued.
5.- Quantity and class of merchandise or description of the service they cover.
6.- Unit value entered in number and total amount entered in number or letter, as well as the amount of taxes that in the terms of the provisions fiscalis to be moved, broken down by tax rate. In your case.
7.- Number and date of the customs document, as well as the customs office by which the importon, in the case of first-hand sales of merchandise from importon. (In case of articles of importOn, if the order is different, this information is not necessary).
8.- Date printing and identification data of the printedr authorized. (That is, from the printing company that is authorized by the Treasury Federal).
9.- Place the validity of the voucher, of what date to what date.

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