Glossary
REP (payment complement)
The Recibo Electrónico de Pago, a CFDI issued when an invoice is collected in installments or later (PPD). Without it, the payer cannot credit that invoice's IVA.
When an invoice isn’t paid on issue, it is issued with payment method PPD (paid in installments or deferred). Each time part of it is collected, the issuer must issue another CFDI: the REP, a receipt with the payment receipt complement (complemento para recepción de pagos). The Tax Code requires whoever makes partial or deferred payments to ask for it.
Why it matters
- For the payer: without the REP they cannot credit the IVA on their PPD invoices; the IVA is held up.
- For the issuer: RMF 2026 (rule 2.7.1.32) sets a deadline to issue it, on day 5.
What to check each month
Your received PPD invoices you have already paid that still lack their REP: that is IVA you can’t credit until your supplier issues it.
Related terms
Posts about this term
- Tax changes for 2027: what actually changes for accountants and SMBsRESICO up to 5 million, Buzón Tributario fines, regularization and new limits on deductions. A clear summary of the 2027 Economic Package.
- Payment complement (REP): when to issue it and what happens if it's missingWhen the electronic payment receipt is issued, the deadline to stamp it, why without a REP the VAT on PPD invoices cannot be credited and how to spot the missing ones.
- How to handle 20 or more RFCs in an accounting firm without losing controlThe five tasks that take the most time at a firm with many clients and how to organize them: downloads, reviews, mailboxes, e.firmas and the team.
Not tax advice: review your case with your accountant.
Sources
- Federal Tax Code (CFF), art. 29 (CFDI for partial or deferred payments)
- RMF 2026, rule 2.7.1.32 (CFDI with the payment receipt complement)
Clauhub checks it in your invoices.
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