Payment Methods Catalog (Método de Pago)

Overview

The Payment Methods catalog defines the two fundamental ways invoices can be structured regarding payment timing in the Mexican CFDI system. This classification determines whether an invoice requires immediate payment or allows for deferred/partial payments, which has significant implications for tax reporting and document management.

What We See

This catalog contains only 2 payment method codes, but these represent fundamentally different business models:

PUE: Immediate payment transactions (cash sales)

PPD: Credit transactions requiring payment tracking and additional documentation

Unlike payment forms (which specify HOW payment is made), payment methods specify WHEN payment occurs relative to the invoice issuance.

How to Use It

Select the payment method that matches your business transaction model. This decision affects the entire invoice lifecycle, from initial issuance to final payment tracking and tax compliance requirements.

Usage Guidelines

Choose based on payment timing: Use PUE for immediate payments, PPD for credit arrangements

Consider document requirements: PPD requires additional payment complement documents

Plan for compliance: PPD invoices require ongoing payment tracking until fully paid

Validate business model: Ensure your payment method aligns with actual business practices

Payment Methods Table

Code	Description (English)	Descripción (Español)	Payment Timing	Additional Requirements
`PUE`	Single payment (cash)	Pago en una sola exhibición (de contado)	Immediate/concurrent with invoice	None - payment is complete
`PPD`	Installment or deferred payment	Pago en parcialidades o diferido	Future/partial payments allowed	Payment complement documents required

PUE vs PPD: Key Differences

PUE (Pago en Una Exhibición)

Payment Timing: Payment is made immediately when the invoice is issued

Use Cases: Cash sales, immediate bank transfers, point-of-sale transactions

Documentation: Single invoice document suffices

Tax Implications: Full tax liability established at invoice date

Business Impact: Simplified accounting, immediate cash flow

PPD (Pago en Parcialidades o Diferido)

Payment Timing: Payment occurs after invoice issuance, may be partial or in installments

Use Cases: Credit sales, layaway plans, subscription services, B2B credit terms

Documentation: Requires payment complement (Complemento de Pago) for each payment received

Tax Implications: Tax liability established at invoice date, but payment tracking required

Business Impact: Extended payment terms, accounts receivable management needed

Implementation Examples

API Request Examples

PUE Invoice

{
  "invoice": {
    "payment_method": "PUE",
    "payment_form": "04",
    "total": 1160.00,
    "status": "paid"
  }
}

PPD Invoice

{
  "invoice": {
    "payment_method": "PPD",
    "payment_form": "99",
    "total": 5800.00,
    "status": "pending_payment",
    "due_date": "2024-02-15"
  }
}

Validation Logic

Payment Complement for PPD

Business Scenarios

When to Use PUE

Retail Sales: Customer pays at point of sale

Restaurant Transactions: Payment upon service completion

Online Purchases: Payment processed during checkout

Professional Services: Payment upon service delivery

Small Transactions: Where credit terms are unnecessary

When to Use PPD

B2B Sales: 30, 60, or 90-day payment terms

Large Purchases: Customer needs time to arrange financing

Subscription Services: Monthly/annual billing cycles

Construction Projects: Progress-based payments

Layaway Programs: Customer pays in installments

Payment Complement Requirements (PPD Only)

When using PPD, you must issue payment complement documents for each payment received:

Required Information

Original invoice UUID reference

Payment date and amount

Actual payment form used (01, 02, 03, etc.)

Exchange rate (if applicable)

Bank account information (if applicable)

Compliance Timeline

Payment complements must be issued within specific timeframes

All payments must be tracked until invoice is fully paid

Proper accounting entries required for each payment

Common Implementation Patterns

E-commerce Platform

B2B Invoice System

Important Considerations

Tax Implications

PUE: Tax obligation and payment occur simultaneously

PPD: Tax obligation established at invoice date, regardless of payment status

Deductibility: Expenses may be deductible at different times depending on method

Cash Flow Management

PUE: Immediate cash collection, predictable cash flow

PPD: Extended collection periods, requires working capital management

Risk Assessment: PPD carries credit risk that must be managed

System Requirements

PUE: Standard invoicing system sufficient

PPD: Requires payment tracking, complement generation, and accounts receivable management

Integration: Payment processing systems must align with chosen method

Error Prevention

Common Mistakes

Using PUE for credit sales (creates compliance issues)

Using PPD for immediate transactions (unnecessary complexity)

Forgetting to issue payment complements for PPD

Mixing payment methods inappropriately

Best Practices

Clearly define payment terms in customer agreements

Implement automated payment complement generation for PPD

Train staff on the implications of each payment method

Regular reconciliation of PPD invoices and payments

Payment Forms Catalog - For specific payment method codes

CFDI Usage Catalog - For expense classification

Tax Regimes Catalog - For tax regime compatibility

Invoice Globals - For general invoice configuration

Payment Methods Catalog (Método de Pago)

Overview#

What We See#

How to Use It#

Usage Guidelines#

Payment Methods Table#

PUE vs PPD: Key Differences#

PUE (Pago en Una Exhibición)#

PPD (Pago en Parcialidades o Diferido)#

Implementation Examples#

API Request Examples#

PUE Invoice#

PPD Invoice#

Validation Logic#

Payment Complement for PPD#

Business Scenarios#

When to Use PUE#

When to Use PPD#

Payment Complement Requirements (PPD Only)#

Required Information#

Compliance Timeline#

Common Implementation Patterns#

E-commerce Platform#

B2B Invoice System#

Important Considerations#

Tax Implications#

Cash Flow Management#

System Requirements#

Error Prevention#

Common Mistakes#

Best Practices#

Related Documentation#