MEXICO: PACs (Authorized Certification Providers) to sign Accession Agreement with clients

MEXICO: PACs (Authorized Certification Providers) to sign Accession Agreement with clients


The "Accession Agreement", binding from January 2017, provides greater protection and legal certainty to issuers of Digital Tax Receipts via Internet (CFDI invoices).

The so-called Accession Agreement comes into force in January 2017. All CFDI (Comprobantes Fiscales Digitales por Internet) Certification Providers will be required to sign this contract with each e-invoicing issuer to whom they provide service. The aim is to provide greater legal security when providing services to taxpayers or e-invoicing issuers. This document lists the rights and obligations of each of the parties, as occurs in other sectors such as banking or mobile telephony.

The Third Resolution on Amendments to the Omnibus Tax Ruling sets the requirement to sign this contract, stipulating that PACs authorized by the SAT must use the “Standard Service Provision Contract for Certification of Digital Tax Receipts via Internet (CFDI) or Supplemental and Additional Services, published in the SAT Portal”. The resolution stipulates that this document “shall be registered by each provider authorized by the Federal Consumer Protection Agency”.

Information to be included in the Accession Agreement

This measure will regulate both the basic service provided to the invoice issuer and any additional or complementary services. Thus, the Accession Agreement will record the conditions under which the validation, CFDI folio nº allocation, incorporation of the SAT digital seal and storage services (forming the basic service of any PAC) are provided. Moreover, in annex 1 of the document they must specify the rest of the additional services that each PAC provides to the different issuers as part of its value-added offer.

In this regard, the requirement of this document conforms to the requisites of Article 86 b of the Consumer Protection Act, which expressly establishes the need for “the express consent of the consumer, either in writing or electronically”, whenever the supplier intends to provide additional services to those foreseen in the original contract.

Among other details, the agreement must also reflect its validity period, economic costs or service availability levels and support provided.

Although the membership contract is new, EDICOM PAC customers have a written commitment that assures the service availability and response levels according to a public and binding SLA (Service Level Agreement). This document sets the minimum service availability time at 99.9%, and details the deadlines agreed whereby the support services must provide a response to any query or incident.

This service agreement further enhances the assurances given to EDICOM clients. As the number 1 Authorized Certification Provider in Mexico, Edicom meets the demands for accession agreement issuance in accordance with the Mexican authorities’ requirements

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