The foUowing are the inputs needed by the taxpayer to issue invoices online: 1. An advanced digital signature.
T he following basic services are offered free of charge by e-invoice providers in 2014: • Validation of technical specifications and requirem ents set forth in tax regulations.
2. A digital seal certifícate. • Assignment of folios. 3. W here appropriate, hiring an invoice certification authorized provider or scnding to the SAT the electronic files for their certification or stamping (tim brado) w ith the SAT’s free tool. 4. An application that croatas xml files; that is, an electronic system to Issue e-invoices online. The steps to issue e-invoices (electronic invoices through the Internet) are very simple: if the taxpayer decides to issue invoices w'ith th e SAT’s free tool, the taxpayer only has to create th e xml file, record the contcnts and inform ation required by tax regulations, stam p the file w^ith his digital seal certificate, and send it to the SAT for the validation of ihe requircm ents and tcchnical specifications, folio assignment, and stamping wfith the institution’s certificate. If the taxpayer hires th e services of an authorized provider, he only has to send the xml file with his seal so that the provider can valídate, assign a folio, and stam p with ihe SAT’s digital seal certificate.
■ Incorporation o f the SAT’s digital seal. Besides offering supplem entary or com plem entary services that simplify the issuance of e-invoices, such as creating the xml file or storing the electronic files, am ong others. Currently, there are 77 com panies that are providers authorized by the SAT. These com panies have to prove and comply with legal requirem ents, in addition to allowing technical audits that ensure the operating and infrastructure security of the organization. T hen, ihey m ust evidence that they are complying w ith the applicable obligations. Regarding inform ation confidentiality, they are obligated to guarantee the protection of the inform ation of the persons and iheir right to inform alional self-determ ination; therefore, they m ust also allow the im plem entation of reliability assessm ents to their personnel.’ A com pany has to m eet the following requirem ents to be an e-invoice provider: • It m ust have a m inim um capital stock of 10 million pesos.
E-invoice certification servicc providcrs T he changes in the m ethod of issuing invoices also affecled invoice service providers; prcsently, they are e-invoice certification service providers that offer com plete and thorough services. according to the new technological requirem ents of the SAT. A broadcr scope was given to the provision of their Services so as to com plete the invoice issuance cycle of their clients.
• It m ust provide a guarantee of 10 million pesos to cover the paym ent of any damages caused to the taxing auihority or third party. • Technological requirem ents and inform ation security. • Free app to creaie e-invoices. • Provide the service directly. • If it provides com plem entary services to the authorization, it m ust specify such situation and indicate clearly and transparently w hat such services refer to.
The e-invoicing scheme strengthens third party duties so that they can stamp invoices with the taxing authority's digital seal certificate.
• A udit its financial statem ents. T he figure of the provider is significant given it facilítales the issuance process of invoices and assists the taxpayer in the com plíance of his obligations, besides solving infrastructure and technological problem s that arise in the operation.
In M exko. personal data protection is regulated by the Federal Law for the Protection of Perw nal Data (Ley Federal de Protección de Datos Personales), whose purpose is protecting the privacy of persons with respect to the treatment of their personal information by others. This law recognizes the legality and conMentiality principies that must prevaM in the handkng and flow of Information provided by persons in their capacity o f clients when hiring any type of service or a s workers at their woricplace. among other aspects, and establishes sanctions for the violation of the information wilhout the owner's consent.
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