Index | Lesson Index | Lesson ID-103.1 -- Income e-documents, Expense, Transfer, Payments and Payroll
Tags: e-documents, income, expense, transfer, payment, payroll
Lesson ID-103.1
Updated to:
25/09/2025
Lesson objective
To ensure that users are aware of the types of receipts defined by the SAT and know where to create each one within the Solución Factible® invoice system.
Income e-documents, Expense, Transfer, Payments and Payroll
The SAT has defined different types of e-documents for issuing an e-document, each of which has a different tax effect and can be generated by the taxpayer.
-
Income (I): They are issued from the income obtained by taxpayers.
- Provision of services
- lease
- fee
- donations received
- alienation of goods and merchandise, including alienation carried out in foreign trade operations.
- Debit note
- Etc
-
Expense(E): They cover returns, discounts and bonuses for deductibility purposes and can also be used to correct or subtract an income statement in terms of the amounts it documents, such as the application of advances.
- Credit note
-
Transfer (T): covers the transfer of goods within national territory.
- Carta porte
Receiving Payments (P): e-document that includes a complement for receiving payments, which must be issued in the case of transactions with partial payments or deferred payments (PPD).
Payroll (N): e-document which includes the payroll payment receipt supplement, must be issued for payments made for salaries, wages, and similar remuneration. It is a type of expense invoice.
Create a e-document for income, expense or transfer
You can create these 3 types of e-documents using the "Series".
Series define the type of e-document. Typically, the "E" series is used for an invoice (Income), the "NC" series for a credit note (Expenses) and the "CP" series for a Carta Porte
(Transfer).
If you want a different name for your series or a different tax effect for your series, see the lesson
ID-106.5.4.
When creating your receipt, you'll need to specify the "Series" to achieve the desired effect. Select your preferred series by clicking on the section as shown below.
If you hace any questions about generating the e-document, please refer to the lesson ID-103.2
