Example of How to Fill Out a Fee Receipt for Natural Person

To the fill out a receipt for fees in Mexico, regardless of who it is (physical or legal person) it is essential to write down the following information:

1.- Place and date
2.- RFC of the person to whom we provide the service
3.- Name or company name of the person to whom we provide the service
4.- Address of the person to whom we provide the service
5.- Concept of the service offered
6.- Amounts in numbers and the total amount, must also be entered in letters

When filling in the amounts, it is necessary to distinguish if we have provided a service to a natural person or a legal person because taxes are calculated differently. While a Physical person cannot withhold taxes from us, a Moral person it is obliged to do so.

What is a natural person and a legal person?

A Physical person she is an individual like you or me, eg. Miriam Reyes.

A Moral person is a company for example EMPRESA PATO S.A. DE C.V.

RECEIPT OF FEES FOR NATURAL PERSON

• It should be divided the amount we want to charge (net) between 1.16 the resulting amount is the

amount of fees.
• We multiply the quantity obtained in the previous point by 0.16 and that will be the VAT that we charge for the service.
• The sum of the two concepts gives us the Subtotal and the Total.
• WITHHOLDING: THERE IS NO WITHHOLDING. Not write anything down

Example of how to fill out a receipt for fees for an individual:

If you want to charge	$7,500.00	10,000.00	15,000.00
FEE	6,465.52	8,620.69	12,931.03
VAT	1,034.48	1,379.31	2,068.97
SUBTOTAL	7,500.00	10,000.00	15,000.00
RET ISR
RET VAT
TOTAL	7,500.00	10,000.00	15,000.00