Definition
Those who carry out commercial, industrial, motor transport, agricultural, livestock, fishing or forestry activities (In order to pay taxes in this regime, an income limit is not established).
For example machine shops, printers, restaurants, coffee shops, economy kitchens, canteens, bars, grocery stores, miscellaneous; minisupers, schools; kindergartens, nurseries, hardware stores, auto parts stores, among others.
1. Get your password and e. Signature
Your SAT password will allow you to access electronic services.
You request it in our offices, you need:
- Original and copy of your official identification.
- An email.
The e. Signature, formerly an electronic or faithful signature, is the digital file with which you can sign online procedures with the SAT, or with other agencies in the country. It is unique, and is worth as much as your autograph signature.
BAS Services in Australia Provide this Facility, where you can avail these services.BAS Services means Business statement Activity.
You request it in our offices, you need:
- Original and copy of your official identification.
- Proof of tax address.
- A digital storage medium, USB, preferably new.
2. Invoice and request invoice
In order for you to verify your income, you must issue electronic invoices for the provision of your services. If you have workers, you must provide a payroll receipt for the payments and withholdings you make.
You can make electronic invoices through:
- The free SAT application, at sat.gob.mx.
- The application of some provider of electronic invoices.
- My Accounts, in the Easy Invoice section.
Request an invoice for the purchases you make, and so that you can include them as expenses in your monthly statements.
3. Register your operations
All income for which you have not issued an invoice, and all expenses for which you have not received an invoice, must be registered through the My Accounts application. There is a desktop or mobile version.
4. Declare
You must make two types of declarations:
Monthly declaration and Annual
declaration Monthly declaration It
allows you to calculate your Income Tax and the Value Added Tax that you will have to pay for your operations.
To declare you need to have your income, expenses and withholdings organized and added up monthly to capture them in the Declarations and Payments application at sat.gob.mx. It takes place on the 17th of the following month that you declare.
In addition, you must submit the Information Statement on Third Party Operations on a monthly basis , which includes information on the operations of your suppliers.
Annual statement
You report the total amount of your income, expenses and withholdings per year, as well as the provisional payments you made monthly. You must submit it no later than April 30 of each fiscal year.
5. Know what you can deduct
Monthly expense deductions
You can deduct expenses and investments that are strictly essential to carry out your activity.
- Payment of wages and salaries.
- Fees that you have paid as employer to the IMSS.
- Leasing of the premises that you use to provide your services.
- Local electricity and telephone for your activities.
- Stationery and stationery.
- Investments in fixed assets, such as computer equipment, office equipment, buildings or transportation equipment.
- The merchandise, raw materials, finished or semi-finished products, that you use to produce your goods or services, or to sell them.
Annual expense deductions
- Medical, dental, nursing, and hospital expenses, including the rental or purchase of rehabilitation devices, prosthetics, tests, and clinical studies.
- Optical lenses graduated for up to 2,500 pesos.
- Funeral expenses.
- Health insurance premium payments.
- The real interest, effectively paid in the year, for mortgage loans for your house.
- Donations.
- Mandatory school transportation.
- Voluntary contributions to the retirement fund.
- Local taxes for wages.
- Tuition (preschool to high school).
6. Keep your tax information up to date
Remember that you must inform when you change your address, activity or if you stop providing a service. Present the notices through sat.gob.mx, and stay informed.
