A payment received in May 2026 for a PPD invoice required a CFDI payment complement by June 5. A payment received in June required it by July 5. Rule 2.7.1.32 sets the deadline at the fifth calendar day of the month after collection.
If June is already closed
Review collections received in the period against issued payment complements and customer balances. Isolate deposits that cover several invoices or lack a clear reference. Correcting the allocation first reduces the risk of issuing a complement that is formally complete but linked to the wrong receivable.
Both dates have passed. If a complement is still missing, find the original invoice and payment record, then check how much the customer still owes. Use those records to prepare or correct the document.
Which collections required a complement
| Original invoice and collection | Treatment |
|---|---|
| Invoice fully paid before or at issuance | PUE with the actual payment form; no payment complement for that collection. |
| Invoice unpaid or partially paid at issuance | PPD, payment form 99 and a complement when payment arrives. |
| One invoice paid in installments | A complement for each payment or an eligible monthly complement for the same receiver. |
| One payment applied to several invoices | One complement may allocate the payment among the related invoice UUIDs. |
| Several payments from the same receiver in one month | Rule 2.7.1.32 permits one monthly complement when the conditions are met. |
Rule 2.7.1.39 contains a limited same-month PUE option when full payment is expected and received by the last calendar day of the issue month. If the conditions failed, the original invoicing method needs correction.
Dates for the June review
| Payment date | Payment-complement deadline |
|---|---|
| May 1 to May 31, 2026 | June 5, 2026. |
| June 1 to June 30, 2026 | July 5, 2026. |
| July 1 to July 31, 2026 | August 5, 2026. |
The deadline follows the collection date, not the original invoice date or the day the bank reconciliation was completed.
Fields to reconcile
| Field | Source record |
|---|---|
| Payment date | Bank receipt and value date. |
| Payment form | Actual transfer, check, card or other catalog code. |
| Currency and exchange rate | Bank record and payment agreement. |
| Related UUID | Original income CFDI. |
| Installment number | Prior complements for the same invoice. |
| Prior balance | Original amount less earlier valid payments. |
| Amount paid | Portion applied to the invoice. |
| Remaining balance | Prior balance less the current payment. |
| Tax allocation | Tax-object data and amounts required by complement version 2.0. |
The amount deposited may differ from a single invoice because of fees, withholding or a payment covering several invoices. Ask for the customer's payment allocation and record how any difference is explained before assigning the full deposit to one invoice.
Partial and grouped payments
For a partial payment, verify the sequence of installment numbers and balances across all prior complements. A later complement should begin with the remaining balance from the preceding valid document.
When one deposit pays several invoices, retain a customer allocation showing each UUID and amount. When several payments are grouped into one monthly complement, every payment and settled document must still be identifiable.
| Difference | Review |
|---|---|
| Bank fee deducted from receipt | Contract, bank charge and gross amount owed. |
| Customer withholding | CFDI tax fields and withholding support. |
| Credit note or discount | Related expense CFDI and commercial agreement. |
| Foreign-currency payment | Payment currency, exchange rate and document balance. |
| Advance | Whether an advance CFDI and later application are required. |
Missing complement after the deadline
- Confirm that the original CFDI used PPD and remains valid.
- Identify the actual payment date, form, currency and amount.
- Reconstruct prior and remaining balances.
- Check earlier complements for the same invoice.
- Issue the missing document with the actual transaction data.
- Deliver the XML to the customer and retain it in the period file.
- Review whether tax returns, VAT timing or accounting records require correction.
Late issuance does not change the actual collection date. Do not enter a false payment date to make the document appear timely.
Incorrect payment complement
An error in UUID, date, amount, currency, installment number or balances should be corrected through the applicable CFDI cancellation and replacement process. Preserve:
- incorrect XML;
- replacement XML and relationship;
- cancellation request and reason;
- cancellation acknowledgment and final status;
- bank and customer allocation evidence;
- note explaining the affected accounting or tax period.
Check any later complements for the same invoice too. If they used the incorrect remaining balance, correcting the first document alone will leave the later balances wrong.
Effect on the monthly close
| Account or process | Reconciliation |
|---|---|
| Accounts receivable | Invoice balance equals valid complement history. |
| Banks | Deposit equals allocated customer payments and differences. |
| VAT | Collection and payment-complement data support the period treatment. |
| Income and collections | Invoice and cash records are not duplicated. |
| Customer statement | Outstanding balance matches accounting. |
| CFDI archive | Original, complements, cancellations and replacements are stored. |
The detailed issuance rules are in the CFDI electronic invoicing guide.
Official sources
- SAT: Payment Receipt Complement portal.
- SAT: 2026 Miscellaneous Tax Resolution, rules 2.7.1.32 and 2.7.1.39.
- SAT: CFDI cancellation process.
- SAT: Anexo 20 invoice format.
Official links to complete the task
Open official services from a new browser tab, confirm the taxpayer and period, and save the resulting acknowledgment or evidence with the case.
