When an invoice is not paid in full upfront, the work doesn't end with issuing the initial CFDI. The payment complement helps document the receipt of money, link the payment to the original invoice, and provide a clear trail for accounting, taxes, and collections. The problem arises when payments come in parts, with bank differences, commissions, advances, or unclear references.
The SAT gathers information, guides, and technical documentation for this type of CFDI on its payment receipt certificate page. The practical takeaway for June is simple: if in May or at month-end you received deferred or partial payments, it's advisable to verify that each payment has the correct relation before closing reconciliations.
When to Pay Special Attention
- The invoice was issued with payment method PPD and the client paid later.
- The client paid an invoice in two or more installments.
- The bank deposit includes several invoices in a single transaction.
- There was a discount, return, credit note, bank commission, or cent difference.
- Collections recorded the payment, but accounting cannot locate the related UUID.
PUE, PPD, and Actual Payment: Quick Overview
| Case | What Usually Happens | What to Check |
|---|---|---|
| PUE paid at the time | Invoice and payment occur in the same period. | That bank, payment method, and CFDI match. |
| PPD paid later | The initial CFDI remains pending until money is received. | That the complement relates UUID, date, amount, and balance. |
| Partial payment | The client pays part of the total. | Previous balance, payment applied, and outstanding balance. |
| Grouped payment | One deposit covers several invoices. | Breakdown by invoice and collection support. |
Don't Treat It as an Isolated Procedure
The payment complement must match collections, bank, client balance, and accounting. If issued only to comply, it can leave differences that are hard to explain later.
Minimum Review for Each Payment
| Data | Useful Question |
|---|---|
| Original Invoice | Does the related UUID correspond to the correct invoice? |
| Amount Paid | Does the deposit match or is there documented explanation? |
| Payment Date | Is it aligned with bank and client receipt? |
| Balance | Do the previous balance, payment, and outstanding balance reconcile? |
| Currency | Is there an exchange rate or currency difference to document? |
Common Errors Worth Correcting Quickly
- Incorrect UUID: issuing the complement against the wrong invoice.
- Mixed collections: grouping deposits without clarifying which invoice each payment settles.
- Unexplained differences: not documenting commissions, discounts, or rounding.
- Disconnected teams: forgetting complements when collections and invoicing work separately.
- Weak balances: not reviewing outstanding balances before sending the CFDI to the client.
Practical Process for This Week
- Download bank deposits and collections report for the period.
- Link each deposit with invoice, client, UUID, and balance.
- Separate full payments, partial payments, advances, and differences to clarify.
- Issue or correct complements with support before closing the month.
- Save XML, PDF, acknowledgment, and bank evidence in the client's folder.
The advantage of timely review is not just avoiding a missing CFDI. It also helps sales, collections, and accounting to communicate with the same information when a client requests clarification or when the SAT cross-checks invoices against tax returns.
Evidence Worth Keeping
- XML and PDF of the initial CFDI and the payment complement.
- Bank statement or payment receipt.
- Reconciliation showing invoice, payment applied, and balance.
- Credit notes, discounts, or related commercial agreements.
- Email or collection receipt when the deposit covers multiple invoices.
If the client pays differently than agreed, don't improvise the explanation at month-end. Document the reason at the moment: whether it was a discount, commission, advance, return, bank error, or payment covering more than one invoice.
How Fintax Can Help
Fintax can help you reconcile collections, review payment complements, and organize evidence by client. If your operation already has partially paid invoices, it's best to detect differences before they mix with the next closing.
