Content

3 Background

A. What is electronic accounting?

B. When Electronic Accounting enters into force
C. What are the changes?

4 Electronic Accounting – Scope

A. Grouping code
B. Catalog Accounting
C. Balance
D. Journal Policies
E. Auxiliaries

5 Work Plan

A. Work Plan
B. Work team

6 Economic Proposal

A. Economic Proposal

6 Data

A. Contact Information
3 Background.

What is Electronic Accounting?

For the purposes of rules 2.8.1.6. and 2.8.1.7., taxpayers who are required to keep accounts and to enter
A monthly, quarterly or half-yearly their accounting information through the SAT Portal, may choose to use
Technical Document Version 1.3, published on the SAT Portal referred to in Annex 24 of the RMF of the RMF
2017

When does Electronic Accounting come into

force?

B As of January 1, 2018, taxpayers who

have the obligation to send their C What are the changes?
the version to 1.3 of all the XML documents with which the information of
Electronic Accounting to the SAT, should the electronic accounting is integrated, the elements "Transfer and Other
generate the XML files of: Payment Method" are required when there is an entry or exit of resources by
the taxpayer, previously only applied for payments (exits). The length and the
1. Grouping Code pattern in the attribute number of procedure in returns and compensations
2. Catalog Accounting are changed, and in the nature attribute of the node "accounts" of the
3. Trial Balance catalog it is specified that there are accounts of assets, liabilities and capital,
4. Policies with version 1.3 which can be presented in a debtor way and creditor. From October 1st, the
5. Auxiliaries electronic accounting files can only be sent with version 1.3.
4 Electronic Accounting - Scope
Que es el código Agrupador
The grouping code of the SAT has the objective that the information is presented in a uniform manner, for
A which it is necessary that the taxpayers associate the accounts of their catalog of accounts to the grouping code
by nature and preponderance of the account.

Accounting Catalog
The catalog of accounts is the document in which all the numbers (keys) and names of the accounts of assets,
B liabilities, capital, income, costs, expenses and memorandum accounts, applicable in the accounting of an entity,
are listed in an orderly manner. economic.

Balance

C The balance of verification is the accounting document that includes and lists the balances and movements of all
the accounts and sub-accounts of assets, liabilities, capital, income, costs, expenses and memorandum accounts,
which also show the effect on the different accounts.

Accounting policies

D The policies of the period are internal documents where the operations developed by an economic entity are
registered, relating the necessary information for their identification. It must allow the identification of the tax
receipt that protects the transaction, as well as the method of payment.

Auxiliaries
E The senior level account assistant and / or the first level sub-account is the document that contains the detail of each
of the accounts and sub-accounts in which the total of movements occurred in a given period of the asset items is
summarized. , liabilities, capital, income, costs, expenses and integral result of financing, as well as the memorandum
accounts, which invariably include the initial balance, debtor and creditors movements and their final balance.
5 Work Plan and Team

Work Plan Electronic Accounting 1.3

The implementation of CFDI 3.3 has a duration of 30 working days which includes:

1. Grouping Code
A 2. Catalog Accounting
3. Trial Balance
4. Policies with version 1.3
5. Auxiliaries

Electronic Accounting Work Team 1.3

The implementation of CFDI 3.3 involves the following resources:

1. SAP FICO Senior Consultant

B 2.
3.
SAP FICO Consultant Plenary
ABAP Senior Consultant
4. Full ABAP Consultant
6 Economic Proposal

Economic Proposal - Electronic Accounting 1.3

Under the following premises:

1. An advance payment is requested upon signature of the 35% contract

2. BASIS participation included in the quotation is required, if the client by policies executes these
A 3.
activities it will be indicated through the Basis Consultant assigned for this purpose.
This quote is "Closed Project" which ensures the Price of the Implementation even when in the
inter there are changes by the SAT
4. A support policy is granted for all 2018
5. Any modification that the SAT issues during 2018 is included in this Quotation
6. This Quotation is valid for 30 days.
7 Contact information

ARGENTO NATIONAL DUTY SERVICES SA DE CV

MONTECITOS # 38 P8 OF 13 , NAPOLES, CIUDAD DE MEXICO, CP 03700
9000 . 2419
VIRGILIO AVILA + 52 555102 - 3815
virgilio.avila@argento.com.mx