Related CFDIs and Relationship Types: What They Are and When to Use Them

In electronic invoicing, it’s common to link one CFDI to another. This relationship allows businesses to reflect corrections, adjustments, refunds, or advances properly — ensuring that all operations are valid and traceable before the SAT.

These links are established within the CFDI’s XML, where the UUID of the related document and the relationship type must be specified.

What does it mean to relate CFDIs?

Relating CFDIs means connecting a new tax receipt to a previously issued one to indicate a specific fiscal reason — such as correcting an error, applying a discount, issuing a refund, or settling an advance.

Each relationship type defined by the SAT has a particular use and legal implication.

SAT relationship types and how to use them

Here are the most common CFDI relationship types and what each one is for:

01 – Credit note

Used to reflect returns, discounts, or bonuses on a previously issued invoice.

02 – Debit note

Applies when adding additional charges that were not included in the original invoice.

03 – Merchandise return

Used when the customer returns goods and a refund needs to be issued.

04 – Replacement of a previous CFDI

Used when a CFDI must be canceled due to an error and reissued with corrected information.

05 – Transfer of goods already invoiced

Relates a transfer-type CFDI to a sale invoice when goods have already been billed but need to be moved.

06 – Invoice generated after prior transfers

Used when a transfer CFDI is issued first, followed later by the sales invoice.

07 – Application of an advance payment

Used to link a final invoice with a CFDI previously issued for an advance payment.

Practical examples

Scenario: The customer returns merchandise

CFDI issued: Credit note

Relationship type: 01 – Credit note

Scenario: The invoice has an error

CFDI issued: New invoice

Relationship type: 04 – Replacement of CFDI

Scenario: An extra charge is added

CFDI issued: Debit note

Relationship type: 02 – Debit note

Scenario: An advance is received before invoicing

CFDI issued: Final invoice

Relationship type: 07 – Application of advance

Scenario: Goods are shipped after being invoiced

CFDI issued: Transfer CFDI

Relationship type: 05 – Transfer of previously invoiced goods

Why is it important to relate CFDIs correctly?

Using the proper relationship type is not optional — it’s a legal requirement. But it also brings key operational benefits:

• Ensures compliance with SAT regulations

• Avoids errors or rejections during invoice validation

• Keeps accounting and reporting accurate

• Makes it easier to reconcile payments and documents

• Builds trust with clients and authorities

Automate CFDI relationships with our API

Facturapi makes it easy to manage CFDI links automatically, with no manual entry required. Our electronic invoicing API helps you:

• Automatically relate each CFDI with the correct UUID

• Issue credit and debit notes based on the correct relationship type

• Generate payment complements that are properly linked

Explore our API and simplify your CFDI relationships with full SAT compliance.