From Sales → CFDI → Documents → Withholdings you can issue withholding and payment information documents in compliance with SAT guidelines. These documents are required when you make payments to third parties and must withhold taxes.
Regional availability
Withholding documents are exclusively available for fiscal operations in Mexico and require prior CSD configuration.
| Case | Applicable withholding |
|---|---|
| Freelancer/professional fee payments | ISR 10% |
| Lease payments | ISR 10% + VAT (2/3 of VAT) |
| Bank interest payments | ISR variable |
| Dividend distribution | ISR per table |
| International payments | ISR per treaty + VAT 16% |
Indicate whether the withholding recipient is an individual or legal entity, domestic or foreign.
For domestic contributors, enter the RFC. For foreign ones, enter their country's tax identification number.
Select the withholding type from the SAT catalog:
Select the month and year for the withholding:
| Field | Description |
|---|---|
| Start month | Period start month |
| End month | Period end (can be the same for monthly withholdings) |
| Fiscal year | Tax year |
Tip
For recurring monthly withholdings (like leasing), the start and end months are the same. For annual withholdings, the range covers January through December.
Enter the total payment amount before withholdings. This is the gross amount on which the withholding is calculated.
Select the taxes to withhold:
Define the percentage rate. Fenicia automatically calculates:
Withholding = Base x Rate
For example: $10,000 x 10% ISR = $1,000 withholding.
You can add multiple withholdings to the same document (ISR + VAT is common for leasing).
For withholdings to foreign beneficiaries:
Choose the country from the ISO catalog. ISR rates may vary based on double taxation treaties.
Enter the beneficiary's tax ID in their home country.
Withholding rates for foreign payments may differ from domestic ones. Check applicable treaties.
Double taxation treaties
Mexico has treaties with over 60 countries that may reduce withholding rates. Verify the applicable treaty before setting the rate.
Before stamping, Fenicia displays a summary with:
The system verifies before stamping:
| Permission | Allows |
|---|---|
invoicing:create | Create withholding documents |
invoicing:read | View issued withholdings |
invoicing:manage | Cancel withholdings |