When an invoice is not collected immediately, the work does not end when the original CFDI is issued. The payment complement documents money received, links the collection to the original invoice and leaves a clear trail for accounting, taxes and collections.

The problem appears when payments arrive in parts, with bank differences, fees, advances or unclear references. If collections happened in May or near month-end, June is a good moment to confirm that each payment is correctly related before closing reconciliations.

When to Pay Special Attention

  • The invoice was issued with deferred payment method and the customer paid later.
  • The customer paid an invoice in two or more installments.
  • One bank deposit covers several invoices.
  • There was a discount, return, credit note, bank fee or cents difference.
  • Collections recorded the payment, but accounting cannot locate the related UUID.

PUE, PPD and Real Collection

CaseWhat usually happensWhat to review
Paid at issuanceInvoice and payment occur in the same periodBank record, payment method and CFDI match
Paid after issuanceThe original CFDI remains pending until money is receivedComplement links UUID, date, amount and balance
Partial paymentCustomer pays only part of the invoicePrior balance, payment applied and remaining balance
Grouped paymentOne deposit covers several invoicesBreakdown by invoice and collection support

Minimum Review for Each Collection

Data pointUseful question
Original invoiceDoes the related UUID correspond to the correct invoice?
Amount paidDoes the deposit match or is the difference documented?
Payment dateIs it aligned with bank records and customer receipt?
BalanceDo prior balance, payment and remaining balance reconcile?
CurrencyIs there an exchange-rate or FX difference to document?

Common Errors to Fix Quickly

  • Wrong UUID: issuing the complement against the wrong invoice.
  • Mixed collections: grouping deposits without showing which invoice each payment settles.
  • Unexplained differences: not documenting fees, discounts or rounding.
  • Disconnected teams: collections and invoicing do not share the same payment status.
  • Weak balances: not checking outstanding balances before sending the CFDI to the customer.

Practical Process for This Week

  1. Download bank deposits and the collection report for the period.
  2. Match each deposit to customer, invoice, UUID and balance.
  3. Separate complete collections, partial collections, advances and differences to clarify.
  4. Issue or correct complements with support before closing the month.
  5. Save XML, PDF, acknowledgment and bank evidence in the customer folder.

Reviewing on time is not only about avoiding a missing CFDI. It also helps sales, collections and accounting work from the same information when a customer asks for clarification or when SAT crosses invoices against returns.

Evidence to Keep

  • XML and PDF of the original CFDI and the payment complement.
  • Bank statement or receipt for the collection.
  • Reconciliation showing invoice, payment applied and balance.
  • Credit notes, discounts or commercial agreements related to the collection.
  • Email or collection support when one deposit covers several invoices.

If the customer pays differently than agreed, do not improvise the explanation at month-end. Document the criterion at the moment: discount, fee, advance, return, bank error or payment covering more than one invoice.

How Fintax Can Help

Fintax can help reconcile collections, review payment complements and organize evidence by customer. If your operation already has partially collected invoices, it is better to detect differences before they mix with the next close.