CFDI Usage Catalog (Uso CFDI)

Overview

The CFDI Usage catalog defines the standardized codes that specify the intended use of expenses for tax deduction purposes in Mexico. These codes are essential for proper tax compliance and determine which tax regimes can utilize specific types of expenses for deductions.

What We See

This catalog contains 23 different usage codes organized into six main categories:

G codes: General business expenses and merchandise acquisition

I codes: Investment and infrastructure expenses

D codes: Personal deductible expenses (medical, education, etc.)

S codes: Special cases without fiscal effects

CP codes: Payment-related documents

CN codes: Payroll-related documents

Each usage code is associated with specific tax regimes that can legally claim those expenses as deductions.

How to Use It

When issuing or receiving a CFDI, select the usage code that best describes the intended use of the expense. This ensures proper tax treatment and compliance with SAT regulations. The receiving party's tax regime must be compatible with the selected usage code.

Usage Guidelines

Match expense purpose: Select the code that most accurately describes the expense's business purpose

Verify tax regime compatibility: Ensure the recipient's tax regime allows the selected usage code

Document justification: Maintain records supporting the usage classification

Review regularly: Usage codes and tax regime compatibility may change with tax law updates

CFDI Usage Codes by Category

General Business Expenses (G Codes)

Code	Description	Compatible Tax Regimes
`G01`	Merchandise acquisition	601, 603, 606, 612, 620, 621, 622, 623, 624, 625, 626
`G02`	Returns, discounts or bonuses	601, 603, 606, 612, 620, 621, 622, 623, 624, 625, 626
`G03`	General expenses	601, 603, 606, 612, 620, 621, 622, 623, 624, 625, 626

Investment Expenses (I Codes)

Code	Description	Compatible Tax Regimes
`I01`	Construction	601, 603, 606, 612, 620, 621, 622, 623, 624, 625, 626
`I02`	Office furniture and equipment investments	601, 603, 606, 612, 620, 621, 622, 623, 624, 625, 626
`I03`	Transportation equipment	601, 603, 606, 612, 620, 621, 622, 623, 624, 625, 626
`I04`	Computer equipment and accessories	601, 603, 606, 612, 620, 621, 622, 623, 624, 625, 626
`I05`	Dies, molds, matrices and tooling	601, 603, 606, 612, 620, 621, 622, 623, 624, 625, 626
`I06`	Telephone communications	601, 603, 606, 612, 620, 621, 622, 623, 624, 625, 626
`I07`	Satellite communications	601, 603, 606, 612, 620, 621, 622, 623, 624, 625, 626
`I08`	Other machinery and equipment	601, 603, 606, 612, 620, 621, 622, 623, 624, 625, 626

Personal Deductible Expenses (D Codes)

Code	Description	Compatible Tax Regimes
`D01`	Medical, dental fees and hospital expenses	605, 606, 608, 611, 612, 614, 607, 615, 625
`D02`	Medical expenses for disability or incapacity	605, 606, 608, 611, 612, 614, 607, 615, 625
`D03`	Funeral expenses	605, 606, 608, 611, 612, 614, 607, 615, 625
`D04`	Donations	605, 606, 608, 611, 612, 614, 607, 615, 625
`D05`	Real interest effectively paid for mortgage loans (housing)	605, 606, 608, 611, 612, 614, 607, 615, 625
`D06`	Voluntary contributions to SAR	605, 606, 608, 611, 612, 614, 607, 615, 625
`D07`	Medical expense insurance premiums	605, 606, 608, 611, 612, 614, 607, 615, 625
`D08`	Mandatory school transportation expenses	605, 606, 608, 611, 612, 614, 607, 615, 625
`D09`	Savings account deposits, pension plan premiums	605, 606, 608, 611, 612, 614, 607, 615, 625
`D10`	Educational service payments (tuition)	605, 606, 608, 611, 612, 614, 607, 615, 625

Special Cases (S Codes)

Code	Description	Compatible Tax Regimes
`S01`	Without fiscal effects	601, 603, 605, 606, 608, 610, 611, 612, 614, 616, 620, 621, 622, 623, 624, 607, 615, 625, 626

Payment Documents (CP Codes)

Code	Description	Compatible Tax Regimes
`CP01`	Payments	601, 603, 605, 606, 608, 610, 611, 612, 614, 616, 620, 621, 622, 623, 624, 607, 615, 625, 626

Payroll Documents (CN Codes)

Code	Description	Compatible Tax Regimes
`CN01`	Payroll	605

Tax Regime Compatibility Matrix

Business-Oriented Regimes

Tax regimes 601, 603, 606, 612, 620-626 can use:

All G codes (general business expenses)

All I codes (investment expenses)

S01 (without fiscal effects)

CP01 (payments)

Individual-Oriented Regimes

Tax regimes 605, 606, 608, 611, 612, 614, 607, 615, 625 can use:

All D codes (personal deductible expenses)

S01 (without fiscal effects)

CP01 (payments)

Payroll-Specific Regime

Tax regime 605 exclusively uses:

CN01 (payroll documents)

Implementation Examples

API Request Example

{
  "invoice": {
    "cfdi_usage": "G01",
    "tax_regime": "601",
    "description": "Office supplies purchase"
  }
}

Validation Logic

Usage Code Validation

Common Use Cases

Business Expenses

G01: Purchasing inventory, raw materials, merchandise for resale

G02: Processing customer returns, applying bulk discounts

G03: Office supplies, utilities, general operational expenses

Capital Investments

I01: Building construction, facility improvements

I02: Desks, chairs, office equipment purchases

I03: Company vehicles, delivery trucks

I04: Computers, servers, software licenses

Personal Deductions (Individuals)

D01: Doctor visits, dental work, hospital bills

D10: School tuition, university fees

D04: Charitable donations to qualified organizations

Special Situations

S01: Transactions without tax implications

CP01: Payment complement documents

CN01: Employee salary payments

Important Notes

Tax Regime Validation: Always verify that the recipient's tax regime is compatible with the selected usage code

Business vs Personal: D codes are primarily for individual taxpayers, while G and I codes are for business entities

Documentation Requirements: Maintain supporting documentation that justifies the usage code selection

Regular Updates: Usage codes and tax regime compatibility may change with tax law modifications

Audit Compliance: Proper usage code selection is crucial for tax audits and compliance reviews

Error Prevention

Common Mistakes

Using D codes for business entities (incorrect tax regime)

Selecting G01 for capital investments (should use I codes)

Using CN01 for non-payroll tax regimes

Mismatching usage codes with actual expense purposes

Best Practices

Maintain a clear mapping of business activities to usage codes

Train accounting staff on proper code selection

Implement validation rules in invoicing systems

Review usage patterns regularly for compliance

Tax Regimes Catalog - For detailed tax regime information

Payment Forms Catalog - For payment method classifications

Invoice Globals - For general invoice configuration

CFDI Usage Catalog (Uso CFDI)

Overview#

What We See#

How to Use It#

Usage Guidelines#

CFDI Usage Codes by Category#

General Business Expenses (G Codes)#

Investment Expenses (I Codes)#

Personal Deductible Expenses (D Codes)#

Special Cases (S Codes)#

Payment Documents (CP Codes)#

Payroll Documents (CN Codes)#

Tax Regime Compatibility Matrix#

Business-Oriented Regimes#

Individual-Oriented Regimes#

Payroll-Specific Regime#

Implementation Examples#

API Request Example#

Validation Logic#

Usage Code Validation#

Common Use Cases#

Business Expenses#

Capital Investments#

Personal Deductions (Individuals)#

Special Situations#

Important Notes#

Error Prevention#

Common Mistakes#

Best Practices#

Related Documentation#