What are the CFDI Uses for individuals?

One of the pieces of information requested in the CFDI 4.0 invoicing version is the CFDI Use, which refers to the option that best describes what the invoice will be used for when it comes to tax deductions — in other words, it's the reason behind that tax-deductible expense.

This information is requested by the invoice issuer from their client at the time the invoice is generated, and it must match one of the keys in the SAT catalog.

The 5 most commonly used CFDI Uses are:

• G03: General expenses.

• G01: Acquisition of merchandise

• D01: Medical, dental fees, and hospital expenses

• D07: Payments for educational services (tuition)

• G02: Returns, discounts, or rebates

Not all tax regimes can invoice using the same CFDI Uses, so it's important to know, depending on your tax regime, which CFDI Uses you can assign to your expense invoices. Here are the CFDI Uses that apply to each individual Tax Regime:

Regime 626: Simplified Trust Regime (RESICO)

• G01: Acquisition of merchandise

• G02: Returns, discounts, or rebates.

• G03: General expenses.

• I01: Construction.

• I02: Office furniture and equipment (investment).

• I03: Transportation equipment.

• I04: Computer equipment and accessories.

• I05: Dies, molds, matrices, and tooling.

• I06: Telephone communications.

• I07: Satellite communications.

• I08: Other machinery and equipment.

• S01: No tax effects.

• CP01: Payments

Regime 605: Salaries, Wages, and Similar Income

• D01: Medical, dental fees, and hospital expenses.

• D02: Medical expenses due to disability.

• D03: Funeral expenses.

• D04: Donations.

• D05: Actual interest paid on mortgage loans (primary residence).

• D06: Voluntary contributions to the SAR.

• D07: Medical expense insurance premiums.

• D08: Mandatory school transportation expenses.

• D09: Deposits in savings accounts, premiums based on pension plans.

• D10: Payments for educational services (tuition).

• S01: No tax effects.

• CP01: Payments

• CN01: Payroll

Regime 612: Business and Professional Activities Regime

• G01: Acquisition of merchandise

• G02: Returns, discounts, or rebates.

• G03: General expenses.

• I01: Construction.

• I02: Office furniture and equipment (investment).

• I03: Transportation equipment.

• I04: Computer equipment and accessories.

• I05: Dies, molds, matrices, and tooling.

• I06: Telephone communications.

• I07: Satellite communications.

• I08: Other machinery and equipment.

• D01: Medical, dental fees, and hospital expenses.

• D02: Medical expenses due to disability.

• D03: Funeral expenses.

• D04: Donations.

• D05: Actual interest paid on mortgage loans (primary residence).

• D06: Voluntary contributions to the SAR.

• D07: Medical expense insurance premiums.

• D08: Mandatory school transportation expenses.

• D09: Deposits in savings accounts, premiums based on pension plans.

• D10: Payments for educational services (tuition).

• S01: No tax effects.

• CP01: Payments

Regime 621: Tax Incorporation Regime

• G01: Acquisition of merchandise

• G02: Returns, discounts, or rebates.

• G03: General expenses.

• I01: Construction.

• I02: Office furniture and equipment (investment).

• I03: Transportation equipment.

• I04: Computer equipment and accessories.

• I05: Dies, molds, matrices, and tooling.

• I06: Telephone communications.

• I07: Satellite communications.

• I08: Other machinery and equipment.

• S01: No tax effects.

• CP01: Payments

Regime 607: Sale of Goods

• D01: Medical, dental fees, and hospital expenses.

• D02: Medical expenses due to disability.

• D03: Funeral expenses.

• D04: Donations.

• D05: Actual interest paid on mortgage loans (primary residence).

• D06: Voluntary contributions to the SAR.

• D07: Medical expense insurance premiums.

• D08: Mandatory school transportation expenses.

• D09: Deposits in savings accounts, premiums based on pension plans.

• D10: Payments for educational services (tuition).

• S01: No tax effects.

• CP01: Payments

Regime 625: Business Activities Regime with Income through Technology Platforms

• G01: Acquisition of merchandise

• G02: Returns, discounts, or rebates.

• G03: General expenses.

• I01: Construction.

• I02: Office furniture and equipment (investment).

• I03: Transportation equipment.

• I04: Computer equipment and accessories.

• I05: Dies, molds, matrices, and tooling.

• I06: Telephone communications.

• I07: Satellite communications.

• I08: Other machinery and equipment.

• D01: Medical, dental fees, and hospital expenses.

• D02: Medical expenses due to disability.

• D03: Funeral expenses.

• D04: Donations.

• D05: Actual interest paid on mortgage loans (primary residence).

• D06: Voluntary contributions to the SAR.

• D07: Medical expense insurance premiums.

• D08: Mandatory school transportation expenses.

• D09: Deposits in savings accounts, premiums based on pension plans.

• D10: Payments for educational services (tuition).

• S01: No tax effects.

• CP01: Payments

Regime 606: Leasing Regime

• G01: Acquisition of merchandise

• G02: Returns, discounts, or rebates.

• G03: General expenses.

• I01: Construction.

• I02: Office furniture and equipment (investment).

• I03: Transportation equipment.

• I04: Computer equipment and accessories.

• I05: Dies, molds, matrices, and tooling.

• I06: Telephone communications.

• I07: Satellite communications.

• I08: Other machinery and equipment.

• D01: Medical, dental fees, and hospital expenses.

• D02: Medical expenses due to disability.

• D03: Funeral expenses.

• D04: Donations.

• D05: Actual interest paid on mortgage loans (primary residence).

• D06: Voluntary contributions to the SAR.

• D07: Medical expense insurance premiums.

• D08: Mandatory school transportation expenses.

• D09: Deposits in savings accounts, premiums based on pension plans.

• D10: Payments for educational services (tuition).

• S01: No tax effects.

• CP01: Payments

Regime 614: Interest Income

• D01: Medical, dental fees, and hospital expenses.

• D02: Medical expenses due to disability.

• D03: Funeral expenses.

• D04: Donations.

• D05: Actual interest paid on mortgage loans (primary residence).

• D06: Voluntary contributions to the SAR.

• D07: Medical expense insurance premiums.

• D08: Mandatory school transportation expenses.

• D09: Deposits in savings accounts, premiums based on pension plans.

• D10: Payments for educational services (tuition).

• S01: No tax effects.

• CP01: Payments

Regime 615: Prize Winnings

• D01: Medical, dental fees, and hospital expenses.

• D02: Medical expenses due to disability.

• D03: Funeral expenses.

• D04: Donations.

• D05: Actual interest paid on mortgage loans (primary residence).

• D06: Voluntary contributions to the SAR.

• D07: Medical expense insurance premiums.

• D08: Mandatory school transportation expenses.

• D09: Deposits in savings accounts, premiums based on pension plans.

• D10: Payments for educational services (tuition).

Regime 611: Dividends

• G01: Acquisition of merchandise

• G02: Returns, discounts, or rebates.

• G03: General expenses.

• I01: Construction.

• I02: Office furniture and equipment (investment).

• I03: Transportation equipment.

• I04: Computer equipment and accessories.

• I05: Dies, molds, matrices, and tooling.

• I06: Telephone communications.

• I07: Satellite communications.

• I08: Other machinery and equipment.

• D01: Medical, dental fees, and hospital expenses.

• D02: Medical expenses due to disability.

• D03: Funeral expenses.

• D04: Donations.

• D05: Actual interest paid on mortgage loans (primary residence).

• D06: Voluntary contributions to the SAR.

• D07: Medical expense insurance premiums.

• D08: Mandatory school transportation expenses.

• D09: Deposits in savings accounts, premiums based on pension plans.

• D10: Payments for educational services (tuition).

• S01: No tax effects.

• CP01: Payments

Regime 608: Other Income

• D01: Medical, dental fees, and hospital expenses.

• D02: Medical expenses due to disability.

• D03: Funeral expenses.

• D04: Donations.

• D05: Actual interest paid on mortgage loans (primary residence).

• D06: Voluntary contributions to the SAR.

• D07: Medical expense insurance premiums.

• D08: Mandatory school transportation expenses.

• D09: Deposits in savings accounts, premiums based on pension plans.

• D10: Payments for educational services (tuition).

• S01: No tax effects.

• CP01: Payments

The tax authority validates that the CFDI Use matches the recipient's tax regime, so if you select a CFDI Use that doesn't correspond to your tax regime, your invoice won't be able to be generated.