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lib/sat/cfdi_usage.ex
defmodule SAT.CFDIUsage do
@moduledoc false
@doc """
Get a tax regime from regime id.
"""
@spec get_cfdi_usage(String.t()) :: map() | nil
def get_cfdi_usage(cfdi_usage_id) do
cfdi_usages()
|> Enum.filter(&(&1.usage_id == cfdi_usage_id))
|> List.first()
end
@doc """
CFDI usages for Mexico invoices
Based on catalog 2.0 from CFDI V4.0 2024-04-26.
"""
def cfdi_usages do
[
%{
usage_id: "G01",
description: "Adquisición de mercancías.",
applies_physic: true,
applies_moral: true,
valid_from: ~D[2022-01-01],
valid_to: nil,
recipient_tax_regime_ids: [601, 603, 606, 612, 620, 621, 622, 623, 624, 625, 626]
},
%{
usage_id: "G02",
description: "Devoluciones, descuentos o bonificaciones.",
applies_physic: true,
applies_moral: true,
valid_from: ~D[2022-01-01],
valid_to: nil,
recipient_tax_regime_ids: [601, 603, 606, 612, 616, 620, 621, 622, 623, 624, 625, 626]
},
%{
usage_id: "G03",
description: "Gastos en general.",
applies_physic: true,
applies_moral: true,
valid_from: ~D[2022-01-01],
valid_to: nil,
recipient_tax_regime_ids: [601, 603, 606, 612, 620, 621, 622, 623, 624, 625, 626]
},
%{
usage_id: "I01",
description: "Construcciones.",
applies_physic: true,
applies_moral: true,
valid_from: ~D[2022-01-01],
valid_to: nil,
recipient_tax_regime_ids: [601, 603, 606, 612, 620, 621, 622, 623, 624, 625, 626]
},
%{
usage_id: "I02",
description: "Mobiliario y equipo de oficina por inversiones.",
applies_physic: true,
applies_moral: true,
valid_from: ~D[2022-01-01],
valid_to: nil,
recipient_tax_regime_ids: [601, 603, 606, 612, 620, 621, 622, 623, 624, 625, 626]
},
%{
usage_id: "I03",
description: "Equipo de transporte.",
applies_physic: true,
applies_moral: true,
valid_from: ~D[2022-01-01],
valid_to: nil,
recipient_tax_regime_ids: [601, 603, 606, 612, 620, 621, 622, 623, 624, 625, 626]
},
%{
usage_id: "I04",
description: "Equipo de computo y accesorios.",
applies_physic: true,
applies_moral: true,
valid_from: ~D[2022-01-01],
valid_to: nil,
recipient_tax_regime_ids: [601, 603, 606, 612, 620, 621, 622, 623, 624, 625, 626]
},
%{
usage_id: "I05",
description: "Dados, troqueles, moldes, matrices y herramental.",
applies_physic: true,
applies_moral: true,
valid_from: ~D[2022-01-01],
valid_to: nil,
recipient_tax_regime_ids: [601, 603, 606, 612, 620, 621, 622, 623, 624, 625, 626]
},
%{
usage_id: "I06",
description: "Comunicaciones telefónicas.",
applies_physic: true,
applies_moral: true,
valid_from: ~D[2022-01-01],
valid_to: nil,
recipient_tax_regime_ids: [601, 603, 606, 612, 620, 621, 622, 623, 624, 625, 626]
},
%{
usage_id: "I07",
description: "Comunicaciones satelitales.",
applies_physic: true,
applies_moral: true,
valid_from: ~D[2022-01-01],
valid_to: nil,
recipient_tax_regime_ids: [601, 603, 606, 612, 620, 621, 622, 623, 624, 625, 626]
},
%{
usage_id: "I08",
description: "Otra maquinaria y equipo.",
applies_physic: true,
applies_moral: true,
valid_from: ~D[2022-01-01],
valid_to: nil,
recipient_tax_regime_ids: [601, 603, 606, 612, 620, 621, 622, 623, 624, 625, 626]
},
%{
usage_id: "D01",
description: "Honorarios médicos, dentales y gastos hospitalarios.",
applies_physic: true,
applies_moral: false,
valid_from: ~D[2022-01-01],
valid_to: nil,
recipient_tax_regime_ids: [605, 606, 608, 611, 612, 614, 607, 615, 625]
},
%{
usage_id: "D02",
description: "Gastos médicos por incapacidad o discapacidad.",
applies_physic: true,
applies_moral: false,
valid_from: ~D[2022-01-01],
valid_to: nil,
recipient_tax_regime_ids: [605, 606, 608, 611, 612, 614, 607, 615, 625]
},
%{
usage_id: "D03",
description: "Gastos funerales.",
applies_physic: true,
applies_moral: false,
valid_from: ~D[2022-01-01],
valid_to: nil,
recipient_tax_regime_ids: [605, 606, 608, 611, 612, 614, 607, 615, 625]
},
%{
usage_id: "D04",
description: "Donativos.",
applies_physic: true,
applies_moral: false,
valid_from: ~D[2022-01-01],
valid_to: nil,
recipient_tax_regime_ids: [605, 606, 608, 611, 612, 614, 607, 615, 625]
},
%{
usage_id: "D05",
description:
"Intereses reales efectivamente pagados por créditos hipotecarios (casa habitación).",
applies_physic: true,
applies_moral: false,
valid_from: ~D[2022-01-01],
valid_to: nil,
recipient_tax_regime_ids: [605, 606, 608, 611, 612, 614, 607, 615, 625]
},
%{
usage_id: "D06",
description: "Aportaciones voluntarias al SAR.",
applies_physic: true,
applies_moral: false,
valid_from: ~D[2022-01-01],
valid_to: nil,
recipient_tax_regime_ids: [605, 606, 608, 611, 612, 614, 607, 615, 625]
},
%{
usage_id: "D07",
description: "Primas por seguros de gastos médicos.",
applies_physic: true,
applies_moral: false,
valid_from: ~D[2022-01-01],
valid_to: nil,
recipient_tax_regime_ids: [605, 606, 608, 611, 612, 614, 607, 615, 625]
},
%{
usage_id: "D08",
description: "Gastos de transportación escolar obligatoria.",
applies_physic: true,
applies_moral: false,
valid_from: ~D[2022-01-01],
valid_to: nil,
recipient_tax_regime_ids: [605, 606, 608, 611, 612, 614, 607, 615, 625]
},
%{
usage_id: "D09",
description:
"Depósitos en cuentas para el ahorro, primas que tengan como base planes de pensiones.",
applies_physic: true,
applies_moral: false,
valid_from: ~D[2022-01-01],
valid_to: nil,
recipient_tax_regime_ids: [605, 606, 608, 611, 612, 614, 607, 615, 625]
},
%{
usage_id: "D10",
description: "Pagos por servicios educativos (colegiaturas).",
applies_physic: true,
applies_moral: false,
valid_from: ~D[2022-01-01],
valid_to: nil,
recipient_tax_regime_ids: [605, 606, 608, 611, 612, 614, 607, 615, 625]
},
%{
usage_id: "S01",
description: "Sin efectos fiscales.",
applies_physic: true,
applies_moral: true,
valid_from: ~D[2022-01-01],
valid_to: nil,
recipient_tax_regime_ids: [
601,
603,
605,
606,
608,
610,
611,
612,
614,
616,
620,
621,
622,
623,
624,
607,
615,
625,
626
]
},
%{
usage_id: "CP01",
description: "Pagos",
applies_physic: true,
applies_moral: true,
valid_from: ~D[2022-01-01],
valid_to: nil,
recipient_tax_regime_ids: [
601,
603,
605,
606,
608,
610,
611,
612,
614,
616,
620,
621,
622,
623,
624,
607,
615,
625,
626
]
},
%{
usage_id: "CN01",
description: "Nómina",
applies_physic: true,
applies_moral: false,
valid_from: ~D[2022-01-01],
valid_to: nil,
recipient_tax_regime_ids: [605]
}
]
end
end