PUBLIC

8% VAT Rate for the North Region

Maintaining new tax codes and tax boxing
TABLE OF CONTENTS
LEGAL CHANGE ........................................................................................................................................ 3
New Tax Codes .......................................................................................................................................... 3
Maintain Tax Boxing .................................................................................................................................. 3
Creditable VAT amounts............................................................................................................................ 3
Non-creditable VAT amounts .................................................................................................................... 4
Withholding Taxes and Credit Memos ...................................................................................................... 4

2
LEGAL CHANGE
A new VAT rate of 8% was stablished by a presidential decree in Mexico as of January 1, 2019. The tax boxing
of the Monthly VAT Return for Vendors (DIOT) report (RFIDMXFORMAT29) is adjusted to support the 8%
VAT rate.

New Tax Codes

Deferred and target tax codes must be defined for the new 8% VAT rate. This is required for both, input and
output taxes.
For more information on how to configure Tax Codes, please check this help link: Configuring Tax Codes

Maintain Tax Boxing

Adjust the mapping in your system for each tax boxing that you use. To do so, go to SM31 transaction, in the
Grouping of Tax Base Balances (V_T007K) view, and map the tax codes to their corresponding fields in the
Monthly VAT Return for Vendors (DIOT) output file.

Creditable VAT Amounts

To include the new 8% VAT rate, the Monthly VAT Return for Vendors (DIOT) report organizes net amounts
in the following fields:

VAT Rate File Field

Tax Description V_T007K-BASGRUNO

Base amount in transactions of 15% or 16% VAT 8

Base amount in transactions of 15% VAT (only for transactions in 9

2010)

Base amount in transactions of 11% or 10% VAT 11

Base amount in transactions of 10% VAT (only for transactions in 12

2010)

Base amount in transactions of 8% VAT (only for transactions in 2019) 13

Base amount in transactions of 15% or 16% VAT for imports 16

Base amount in transactions of 10% or 11% VAT for imports 18

Base amount in transactions exempted of VAT for imports 20

Base amount in transactions of 0% VAT 21

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 VAT Rate File Field
Tax Description V_T007K-BASGRUNO

Base amount in transactions exempted of VAT 22

Non-creditable VAT Amounts

You can report non-creditable VAT amounts in the output file of the Monthly VAT Return for Vendors (DIOT)
report. To do so, use the user-exit RFID_EXIT_FORMAT29 function module (SM37 transaction).
Find below the fields that you can use to report non-creditable VAT amounts in the Monthly VAT Return for
Vendors (DIOT) report:

VAT Rate File Field

Tax Description V_T007K-BASGRUNO

Non-creditable VAT amount of 15% or 16% VAT 10

Non-creditable VAT amount of 10% or 11% VAT 14

Non-creditable VAT amount of 8% VAT 15

Withholding Taxes and Credit Memos

If you have scenarios of withholding taxes and credit memos, you have to report VAT amounts instead of net
amounts. Find below the fields that you can use to report VAT amounts in the Monthly VAT Return for
Vendors (DIOT) report:

VAT Rate File Field

Tax Description

Withholding VAT amount 23

VAT amount of credit memos 24

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