CFDI Concept Complements: What They Are and When to Use Them

Concept complements in a CFDI are additional elements included in each line item of an invoice to provide more detailed information about a specific product or service. Unlike general complements, which apply to the entire CFDI, concept complements are inserted directly into individual items when needed.

What is a concept complement?

In a CFDI, each line item represents a product or service. In certain cases, Mexico’s tax authority (SAT) requires additional data to be included within these items. This is done through concept complements.

They are mainly used in regulated industries or in situations with specific tax requirements. Their use can be mandatory or optional, depending on the type of transaction.

When are concept complements required?

They are used when a product or service must include extra details due to its nature or specific tax rules. SAT defines official complements that must be included in these scenarios.

Examples of concept complements

Some currently used concept complements include:

• Private educational institutions (IEDU): used to report the student’s name, education level, and CURP when invoicing tuition.
• Vehicle sales: used to include the vehicle identification number and classification code in the CFDI.

Differences between general and concept complements

There are key differences between general complements and concept complements:

• XML level:
• General complements are added at the global CFDI level. Concept complements are embedded within each individual item.
• Scope:
• A general complement affects the whole CFDI. A concept complement only applies to the line where it’s used.
• Examples:
• General complements include Carta Porte, Payments, and Foreign Trade. Concept complements include educational services and vehicle sales.
• Usage:
• General complements are used for broader transaction types. Concept complements apply to specific products or services.

Why they matter

Even if not all taxpayers use them, concept complements are essential for properly issuing CFDIs in certain sectors. Not including them when required can result in validation errors or rejections from SAT.

Understanding how they work helps ensure compliance with fiscal regulations and avoids potential issues.

Automate your CFDIs with complements

With Facturapi’s CFDI API, you can automate invoice generation including any type of complement—both general and concept-specific. This ensures speed, accuracy, and full compliance with SAT requirements.

Contact us to learn how we can help you streamline your invoicing process.