The CFDI will be necessary for expenses less than 2,000 pesos, when previously it was required only when exceeding this amount. This change, according to the tax authority, is to combat the illegal sale of fuel.
Necessary data to invoice gasoline in the SAT
- One of the main requirements is to request the CDI for each of the purchases or transactions.
- The information must include marketing permits from the Energy Regulatory Commission (CRE) and import permits from the Secretary of Energy (Sener).
- Be covered by a tax receipt and that payments whose amount exceeds 2,000 pesos are made by electronic transfer of funds from accounts opened in the name of the taxpayer in institutions authorized by the Bank of Mexico.
- Have a nominative check from the taxpayer’s account, credit card, debit card, service card, or the so-called electronic wallets authorized by the SAT.
If fuel for maritime, air and land vehicles is purchased, payment must be made with some type of card mentioned, even when the consideration for said purchases does not exceed 2,000 pesos.
This means that if you are a natural or legal person and you purchase your fuel with cash, even if the amount is less than 2,000 pesos, they will not be deductible.
Payment must be by:
- Transfer
- Nominal check
- Credit card
- service card
- Authorized e-wallet