Quick Answer
If you sell through Mercado Libre, Amazon, apps, or your own store, reconcile gross sales by channel with CFDI, commissions, withholdings, returns, and deposits. Platform withholdings do not always replace all your tax filings; the tax regime and direct sales affect the answer.
Selling on marketplaces or apps requires separating gross sales, commissions, withholdings, returns, and deposits before invoicing and declaring taxes.
Original Fintax video: what to review before starting to sell online and choosing your tax regime.
Validate Your Tax Option
Rates, withholdings, and whether effects are final or provisional depend on the tax regime and current conditions. Use the guide to organize data and confirm the applicable calculation.
Why the platform deposit doesn’t tell the whole story
Platform withholdings do not always cover all obligations. The outcome depends on whether there are also direct sales, the tax regime, the type of customer, and how CFDI are issued. That’s why the first step is to map channels, not just copy a monthly total.
The marketplace report helps with reconciliation but does not replace invoices or accounting records. You must keep enough detail to explain why gross sales, deposits, and declared income do not appear as a single figure.
Article 113-B allows certain individuals with annual income up to $300,000 to consider withholdings as final, but only if they meet the requirements, exercise the option, and submit the notice within the deadline. It is not an automatic rule for any seller and does not cover without analysis operations charged outside the platform.
Tax map by channel
Scenario: three channels, one bank account
A person sells on a marketplace, receives orders through their own store, and collects some payments by transfer. To file correctly, separate sales by channel, returns, commissions, withholdings, and deposits. Then determine which obligations correspond to their tax regime and avoid duplicating income by adding reports and CFDI.
The platform is a payment intermediary; accounting must reconstruct the full economic operation and not just rely on the net deposit.
— Fintax
File by platform
- Contract, account, and RFC registered on each platform.
- Report of gross sales, discounts, returns, and chargebacks.
- Issued CFDI and global invoices, when applicable.
- Withholding certificates and CFDI for commissions.
- Reconciliation by order between platform, bank, and accounting.
Common errors by multichannel sellers
- Declaring only what the platform deposited.
- Duplicating sales by adding report, CFDI, and bank without an order key.
- Ignoring withholding certificates or invoiced commissions.
- Mixing direct sales and intermediary sales without classification.
How to close a month of digital sales
- List all channels and define a unique key per order.
- Export gross sales, returns, commissions, and withholdings.
- Cross-check orders with CFDI and bank deposits.
- Separate sales outside platforms and determine their treatment.
- Review the declaration with accumulations by channel and supporting file.
Sources and further reading
Consult official sources: SAT platform regime, Article 113-B definitive withholding option, ISR Law, IVA Law.
To complete the process within Fintax, review: CFDI guide, monthly accounting controls, declarations and receipts.
Frequently Asked Questions
Does the app withholding mean I no longer have to file?
Not necessarily. It depends on your tax regime, income, applicable options, and sales outside the platform.
When can the platform withholding be considered final?
Article 113-B provides an option for certain taxpayers with annual income up to $300,000 who meet all requirements and submit the notice on time. You must also check if there are direct sales or other income before treating the withholding as final.
Should I record gross sales or the deposit?
Reconstruct gross sales and separately record commissions, taxes, withholdings, and returns.
What do I do with chargebacks?
Keep the report, reason, return, and CFDI adjustment; link the chargeback to the original order.
What to do now
Turn this review into a file with a responsible person, 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 filing, canceling, or paying.
