CFDI Debit Notes: What They Are and When to Issue One

A CFDI Debit Note is an electronic invoice (CFDI) of type “Ingreso” used to increase the amount of a previously issued invoice. This document allows you to register additional charges or corrections, ensuring proper reconciliation and full compliance with SAT regulations.

What is a CFDI Debit Note?

A debit note is a type of tax document issued by the supplier to:

• Correct omissions in the original invoice
• Add missed items or services
• Apply a positive adjustment to the previously billed amount

It is classified as a CFDI of type Ingreso (income) because it increases the total taxable amount.

Like a credit note, a debit note must be linked to the original CFDI, clearly indicating the reason for the adjustment.

When should a CFDI Debit Note be issued?

You should issue a debit note in situations such as:

• Omitted charges: When an additional item, service, or fee was left out of the original invoice
• Price adjustments: Due to changes in service conditions or delivery terms
• Rate increases: When pre-agreed pricing conditions change and result in a higher total amount

Key elements of a CFDI Debit Note

When issuing a debit note, be sure to include:

• CFDI Type: Ingreso
• Related CFDI: Must be linked to the original affected invoice
• Reason for adjustment: Clearly explain why the extra charge is being added
• CFDI Use: Depends on the nature of the charge (e.g., services, penalties, interest)

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With Facturapi, you can automate the issuance of any CFDI type, including CFDI debit notes, directly from your system. Our CFDI API ensures speed, accuracy, and compliance with Mexican tax authorities.

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