Invoice Relationships Catalog (Relación entre Facturas)

Overview

The Invoice Relationships catalog defines the standardized codes that specify how CFDI documents relate to each other. These relationships are crucial for maintaining proper audit trails, tax compliance, and business process documentation. When issuing a CFDI that modifies, references, or relates to previous documents, the appropriate relationship code must be specified along with the UUID(s) of the related document(s).

What We See

This catalog contains 9 relationship codes organized into four main categories:

Adjustment Documents (01, 02): Credit and debit notes

Substitution and Returns (03, 04): Document replacements and merchandise returns

Goods Movement (05, 06): Transfer and billing relationships

Payment-Related (07, 08, 09): Advance applications and payment processing

Each relationship code establishes a formal connection between documents that must be maintained for tax and legal compliance.

How to Use It

When creating a CFDI that relates to previous documents, select the appropriate relationship code that accurately describes the business relationship. Always include the UUID(s) of the related documents to maintain the audit trail required by SAT regulations.

Usage Guidelines

Accurate classification: Choose the code that precisely describes the document relationship

Complete references: Always include UUIDs of all related documents

Maintain chronology: Ensure related documents exist and are properly sequenced

Compliance validation: Verify that relationships comply with SAT regulations

Relationship Types and Codes

Adjustment Documents

Code	Description (English)	Descripción (Español)	Usage Context	Impact
`01`	Credit note for related documents	Nota de crédito de los documentos relacionados	Refunds, discounts, returns	Reduces tax liability
`02`	Debit note for related documents	Nota de débito de los documentos relacionados	Additional charges, corrections	Increases tax liability

Substitution and Returns

Code	Description (English)	Descripción (Español)	Usage Context	Impact
`03`	Merchandise return on previous invoices or transfers	Devolución de mercancía sobre facturas o traslados previos	Product returns, exchanges	Reverses original transaction
`04`	Substitution of previous CFDI	Sustitución de los CFDI previos	Document corrections, replacements	Replaces original document

Goods Movement

Code	Description (English)	Descripción (Español)	Usage Context	Impact
`05`	Transfer of previously invoiced merchandise	Traslados de mercancias facturados previamente	Warehouse transfers, relocations	Tracks inventory movement
`06`	Invoice generated from previous transfers	Factura generada por los traslados previos	Converting transfers to sales	Creates billing from movement

Code	Description (English)	Descripción (Español)	Usage Context	Impact
`07`	CFDI for advance application	CFDI por aplicación de anticipo	Applying customer deposits	Applies prepaid amounts
`08`	Invoice generated from installment payments	Factura generada por pagos en parcialidades	PPD payment processing	Documents payment receipt
`09`	Invoice generated from deferred payments	Factura generada por pagos diferidos	Delayed payment processing	Documents delayed payment

Complete Relationships Table

Code	Description (English)	Descripción (Español)	Category	Business Scenario
`01`	Credit note for related documents	Nota de crédito de los documentos relacionados	Adjustment	Customer refund, price adjustment downward
`02`	Debit note for related documents	Nota de débito de los documentos relacionados	Adjustment	Additional charges, price adjustment upward
`03`	Merchandise return on previous invoices or transfers	Devolución de mercancía sobre facturas o traslados previos	Return	Product return, defective merchandise
`04`	Substitution of previous CFDI	Sustitución de los CFDI previos	Substitution	Correcting errors, document replacement
`05`	Transfer of previously invoiced merchandise	Traslados de mercancias facturados previamente	Movement	Warehouse transfer, location change
`06`	Invoice generated from previous transfers	Factura generada por los traslados previos	Billing	Converting transfer to sale
`07`	CFDI for advance application	CFDI por aplicación de anticipo	Payment	Applying customer deposit
`08`	Invoice generated from installment payments	Factura generada por pagos en parcialidades	Payment	PPD payment complement
`09`	Invoice generated from deferred payments	Factura generada por pagos diferidos	Payment	Deferred payment processing

Implementation Examples

API Request Examples

Credit Note (01)

{
  "credit_note": {
    "type": "I",
    "relationship_type": "01",
    "related_documents": [
      {
        "uuid": "12345678-1234-1234-1234-123456789012",
        "tax_id": "RFC123456789",
        "partial_amount": 1160.00
      }
    ],
    "reason": "Customer return - defective product",
    "total": -1160.00
  }
}

Document Substitution (04)

{
  "invoice": {
    "relationship_type": "04",
    "related_documents": [
      {
        "uuid": "87654321-4321-4321-4321-210987654321",
        "tax_id": "RFC123456789"
      }
    ],
    "substitution_reason": "Correction of customer tax regime",
    "total": 2500.00
  }
}

Advance Application (07)

{
  "advance_application": {
    "relationship_type": "07",
    "related_documents": [
      {
        "uuid": "11111111-2222-3333-4444-555555555555",
        "tax_id": "RFC123456789",
        "applied_amount": 5000.00
      }
    ],
    "remaining_balance": 15000.00,
    "total": 20000.00
  }
}

Validation Logic

Business Logic Examples

Common Business Scenarios

E-commerce Returns Process

B2B Advance Payment Application

Document Correction Process

Document Chain Examples

Credit Note Chain

Original Invoice (UUID: A123) → Credit Note (01, relates to A123) → Customer Refund

Substitution Chain

Incorrect Invoice (UUID: B456) → Substitution Invoice (04, relates to B456) → Corrected Document

Advance Payment Chain

Advance Payment (UUID: C789) → Final Invoice (07, relates to C789) → Balance Due

Transfer to Sale Chain

Transfer Document (UUID: D012) → Sales Invoice (06, relates to D012) → Customer Billing

Important Considerations

Tax Implications

Credit Notes (01): Reduce tax liability for the issuer

Debit Notes (02): Increase tax liability for the issuer

Substitutions (04): Replace original tax obligations

Returns (03): May affect inventory and tax deductions

Compliance Requirements

UUID References: All related documents must include valid UUIDs

Tax ID Matching: Related documents must include correct tax IDs

Chronological Order: Relationships must respect document chronology

Amount Validation: Partial amounts cannot exceed original totals

System Requirements

Document Tracking: Maintain complete audit trails

Validation Logic: Implement relationship-specific validations

Status Updates: Update original document status when related

Reporting: Generate relationship reports for compliance

Error Prevention

Common Mistakes

Using wrong relationship codes for business scenarios

Missing or invalid UUID references

Incorrect partial amounts in credit notes

Creating circular references between documents

Forgetting to update original document status

Best Practices

Implement comprehensive validation rules

Maintain clear documentation of business processes

Train staff on proper relationship code usage

Regular audit of document relationships

Automated validation of UUID references

Payment Methods Catalog - For payment-related relationships (07, 08, 09)

CFDI Usage Catalog - For compatible usage codes

Invoice Globals - For general invoice configuration

Tax Regimes Catalog - For tax regime considerations

Invoice Relationships Catalog (Relación entre Facturas)

Overview#

What We See#

How to Use It#

Usage Guidelines#

Relationship Types and Codes#

Adjustment Documents#

Substitution and Returns#

Goods Movement#

Payment-Related#

Complete Relationships Table#

Implementation Examples#

API Request Examples#

Credit Note (01)#

Document Substitution (04)#

Advance Application (07)#

Validation Logic#

Business Logic Examples#

Common Business Scenarios#

E-commerce Returns Process#

B2B Advance Payment Application#

Document Correction Process#

Document Chain Examples#

Credit Note Chain#

Substitution Chain#

Advance Payment Chain#

Transfer to Sale Chain#

Important Considerations#

Tax Implications#

Compliance Requirements#

System Requirements#

Error Prevention#

Common Mistakes#

Best Practices#

Related Documentation#