Is a e-business Mexican leader company, with presence in 5 countries.

With more than 10,000 digital stamping clients and more than 40,000

companies using our services.

Invoicing generated in EDI since 1998, in order to help its clients to fulfill

with the american and european automotive industries requirements.

In 2004, implemented the first regulatory decree of the tax authority,

being one of the first mexican company to generate fiscally valid

electronic invoice.

In 2009 ATEB has been certified as PACFD by the mexican tax

authotiry.

In 2010, also has been certified as PAC by the mexican tax authotiry.

In 2011, the company has been certified as GFACE by the guatemalan

government.

On the other hand, in 2012 ATEB has been certified by GS1 in Costa

Rica.

And also 2014 started to generate invoice in Argentina and Ecuador.

109 Article. Will be punished with the same penalties for the crime of tax fraud, Whom:

…VIII. Give tax effects to the digital receipts when do not fulfill the requirements

of articles 29 and 29 A of this code

29 Article.…Taxpayers referred in the last paragraph must fulfill with the next obligations:

...III. Fulfill the state requirements in the 29 A article of this code

Fulfill the established requirements in article 29 A .

29-A Article…

Amounts that has been protected by digital receipts that do not fulfill some requirements established in this decree or in the 29 Article of this code, or when the contain data in it being captured in a different way to the pointed in the decree, CAN NOT be fiscally deducted or accredited.

1. Account statements• Credit Institutions• Stock Exchange• Electronic Purses• Afores• Fuel Sale• Exchange Centers

2. Vouchers issued by:• Airlines and Travel Agencies• Exchange Houses• IAP Donatariats• Volumetric Controls

3. Particular Resolutions• Business• Sectors• Specific Activity

4. Authorized Certification Provider (Digital Stamp)

Commercial Use

“Commercial information that is not of fiscal interest to include operation´s additional information of the companies”

Regulated Base Proof in the CFF, RCFF, LIVA and LISR

CFDI Base Structure"All issuers must fulfill with the minimum content"

DOF publication Internet publication

Current Scheme Information Protected with the Digital Stamp

Special Check Scheme<Complements>

issue

receiver

concepts

taxes

complement

Tax receipt

8

XML file must be the one to be validated it's not enough to have a PDF, EDI or image

To validate cryptography is required an informatic process

If it is a CFDI, the certificate and validity are verified in the white list of the tax authority. The syntactic structure according to the scheme and the complements in addition to the semantic validation of the content.

If only the PDF is available, the XML must be retrieved and validated.

CFDI´s Validations steps

9

It is compared against the tax authority scheme in the ANEXO 20 in order to interpret

The XML fields are used to generate the Original String, in order to verify integrity

An informatic algorithm (Hash SHA1 ) is applied to the original string

The certificate is applied to the digital stamp.

The Hash is compared against the result.

CFDI´s Validations steps

10

Taxes must be validated

Caption required by voucher type (Sale to foreigners, tax recovery, carriers, etc.)

Total income and tax breakdown (tips, discounts, credit and debit notes with POSITIVE signs in the amounts)

SAT´s optional fields that are mandatory for the company (folio, series, address, etc.)

Not to process duplicated fiscal folios.

CFDI´s Validations steps

Folio and series are incorrect or not authorized for the issuer Incorrect handling of addendum and NameSpace URL

CFDI common mistakes

Does not contain full tax nodes

The XML does not have the CFDI prefix

The content of the invoice does not match.

CFDI possibles mistakes

Digital stamp error, the stamp belongs another invoice or it is repeated

Structure errors or mistakes in the original string

Management or concept errors

Character printing out of the standard

How to ensure a valid CFDI? SAT´s validator it is not enough

Review the semantic part not only folio and data

In case of dispute with a supplier, come near to the SAT portal for tax guidance and ask for confirmation

The risk and cost can be high for the company.

It is mandatory to check each accredited receipt.

Reception and validation of CFDIThe employee spends and gets a bill

1

2

3

8

5

6

7

4

9

Adds to the expense account line and attached as proof (XML or printed)

When the count reaches the area of expenditure authorization, manual verification is started with each of the vouchers

If any proof does not meet the requirements of the authority (not-ok), it tells the employee to manually delete the expense or obtain a valid proof

He returns the expense account in paper or electronic

The employee gets a new invoice is valid or removes the bill the expense account or declare it as nondeductible

The employee resubmits the expense account and the validation process is repeated

Expense account is authorized and the employee is reimbursed or advance

The process takes hours if everything ok, or days if there are errors

CONCUR-ATEB

Request the XML list received

Answer with the XML list to be validated

Request individual files

Answer all XML individually

Post OK or Error status (if error message you will see the reason)

Validate

Reporting

CONCUR-ATEB SolutionThe employee spends and gets a bill

1

2

3

Adds to the expense account as a line and attached as proof (XML)

That bill is validated automatically from CONCUR using the interface with ATEB

4 If some CFDI does not fulfill the authority requirements (not-ok), it notifies the employee automatically and immediately to eliminate the expense or obtain a valid XML

5

The employee gets a new invoice which is valid or removes the bill of expense or declare it as non deductible

6

The employee resubmits the expense account and the validation process is repeated

7

The expense account is authorized and the employee is reimbursed or credited with advance

8The process will take minutes if everything is OK or hours if there are ERRORS

ATEB /CONCUR Benefits The manual verification process is eliminated

.

Automatic verification report with status: Ok or Error.

The risk of duplicate, incorrect and spoof files is eliminated.

The Concur platform manages expense reports and now includes e invoice

validation.