Credit Note: What Is a CFDI Egreso and When to Use It

In Mexico, the concept of a credit note has been used in commerce for decades. While it originally served as an informal way to adjust invoices without canceling them, it gained formal fiscal validity with the introduction of electronic invoicing (CFDI).

Today, a credit note is a CFDI of type Egreso, and its use is regulated by the SAT (Mexican Tax Authority).

What is a credit note?

A credit note is a digital tax receipt (CFDI) that allows you to partially or fully reduce the income reported in a previous invoice. It is used to document refunds, discounts, or rebates, and is essential for proper fiscal accounting without canceling the original invoice.

When do you issue a CFDI Egreso?

The CFDI of type Egreso is issued in these situations:

• To apply a refund for a product or service.
• To grant a discount or rebate after an invoice has already been issued.
• To correct errors in a previously issued CFDI, including invoices with payment complements.

This makes it especially useful when the original invoice has already been processed and only an adjustment is needed.

Key requirements to issue a credit note

Before issuing a CFDI Egreso, there must be an associated invoice—either of type Ingreso or Egreso.

The key fields to configure when generating a credit note are:

• CFDI type: E (Egreso)
• Relationship type: 01 – Credit note of the related documents
• Payment method: PUE – Payment in one installment
• Product or service code: 84111506 (as suggested by SAT)
• Unit code: ACT (as suggested)
• CFDI usage: G02 – Returns, discounts or rebates

What about the payment form?

There are three valid options for the forma de pago (payment form) in a CFDI Egreso:

1. Use the same form as the original income CFDI.
2. Use the form corresponding to the way the refund or discount is being made.
3. If all related invoices are for the same amount, the issuer may choose any.

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