Quick Answer
For specialized services, assemble a monthly file that links the REPSE registration, contract, activity, personnel, deliverables, CFDI, payments, payroll, social security, and applicable reports. The current folio alone does not prove the operation for the period.
The REPSE folio alone is not enough: keep contract, activity, personnel, CFDI, deliverables, payroll, contributions, and reports by period.
Protect Personal Data
Request only what is necessary, define access controls, and keep documentation according to applicable obligations and policies.
Supplier Monthly Package
- Contract and authorized activity.
- List of personnel and period.
- Service CFDI and deliverables.
- Evidence of payroll and applicable social security.
- Corresponding reports, opinions, and acknowledgments.
Case: Valid REPSE, incomplete file
A client validates the REPSE when contracting but does not request documents again. Months later, they cannot link workers, service, CFDI, and payments. The solution is a monthly file with cutoff date, responsible party, status indicator, and payment condition.
The folio opens the door; contract, personnel, deliverables, payroll, contributions, and reports support each period.
— Fintax
Supplier-Client Control Flow
- Validate supplier and activity.
- Define documentary package.
- Receive by period and personnel.
- Reconcile against service and invoice.
- Approve, correct, and archive.
Why control is monthly
Specialized services require continuous control. Validating the supplier once does not demonstrate what occurred each month nor which personnel provided the service.
The file must be proportional and protect personal data, but keep sufficient traceability for purchasing, tax, legal, and social security purposes.
Responsible party for each piece of evidence
| Document | Who delivers it | What it validates |
|---|---|---|
| REPSE | Supplier | Validity and activity |
| Contract | Both parties | Scope and responsibilities |
| Personnel | Supplier |
Sources and further reading
Consult official sources: Federal Labor Law, REPSE agreement 2026, IMSS SUA.
To complete the process within Fintax, review: compliance opinion, payroll CFDI, SIPARE and contributions.
Frequently Asked Questions
Is it enough to check REPSE when contracting?
No. Control validity and file for each period.
Who should gather documents?
Define responsible parties: supplier and client reviewer, with cutoff date.
Can I withhold payment?
It must be provided in the contract and process; avoid improvised actions without legal review.
Files that seem complete but are not
- Keeping only the REPSE folio.
- Requesting documents without identifiable period.
- Not linking personnel with deliverables.
- Accepting CFDI even if contractual evidence is missing.
What to do now
Turn this review into a file with responsible party, date, source, and evidence. If there is a material difference, an overdue obligation, or a decision that changes the calculation, validate the case with your accounting responsible before submitting, canceling, or paying.
