ライトイヤージャパン Company Profile

It is essential for Japanese companies conducting business in Mexico to understand what a Factura is, why it needs to be issued, and who can issue it. This time, we will focus on who can issue it. 【Mexico】Storage Obligations After Issuance The issuer of a Factura must always keep a copy and provide a separate copy to the customer. Currently, invoicing is done electronically (it is necessary to use a Factura issuance system authorized by the tax authority), and data is automatically sent to the customer and the tax authority at the time the Factura is issued. While it is possible to store data electronically, it is still common practice to file documents in paper format for operational purposes. For information on the obligations of issuers and storage requirements after issuance, please refer to the following columns: 【Mexico】Obligations of Factura Issuers, 【Mexico】Common Situations Requiring Issuance.

For Japanese companies conducting business in Mexico, it is essential to understand what a Factura is, why it needs to be issued, and who can issue it. This time, we will focus on who can issue it. **Common Situations Requiring the Issuance of a Factura in Mexico** Generally, all business owners and self-employed individuals must issue a Factura in the following cases: - When the customer is a business owner or self-employed individual. - When the customer (individual) requests it for tax purposes. - When the customer is an administrative body or an entity that is not a business owner or self-employed individual (in the former case, an electronic Factura must be issued). *Persona jurídica: This includes various classifications such as municipalities, public hospitals, universities, associations, foundations, etc. - For the sale of goods that require assembly or installation before sale. For information on the obligations of issuers and the storage obligations after issuance, please refer to the following columns: [Mexico] Obligations of Factura Issuers, [Mexico] Storage Obligations After Issuance.

When Japanese companies conduct business in Mexico, it is essential to understand what a Factura is, why it needs to be issued, and who can issue it. This time, we will focus on who can issue it. 【Mexico】 Obligations for Issuing Factura A Factura is an invoice, and Mexico has implemented an electronic invoice system. Under this invoicing system, all business owners and self-employed individuals are required to issue a Factura for the sale of goods and services. This requirement also applies in the case of advance payments. For general situations that require issuance and the obligation to retain documents after issuance, please refer to the following columns. Title: 【Mexico】 General situations requiring issuance, 【Mexico】 Retention obligations after issuance.