PUE or PPD on the invoice — I picked wrong, and the client already paid. Now what?
First, the definitions: PUE (pago en una sola exhibición) means the operation was paid in full at or before the invoice was issued. PPD (pago en parcialidades o diferido) means it was not — credit, deferred, or installments. If you issued PUE but the money arrived later, the fix is to cancel the PUE invoice and reissue it as PPD — and then, when the payment actually arrived, issue the complemento de pago (REP). There is no "just leave it" option that keeps you compliant.
The correct flows
| Situation | Correct treatment |
|---|---|
| Paid in full when invoiced | PUE — done, no further documents |
| Not paid when invoiced (PPD) | Issue PPD invoice; when each payment arrives, issue a complemento de pago (REP) |
| Issued PUE but payment didn't arrive by month-end | Cancel the PUE CFDI and reissue as PPD |
The REP (CFDI tipo Pago) is due no later than the 5th natural day of the month following the month payment was received. One REP per payment is standard; one monthly REP per recipient is allowed.
Cancelling and reissuing — the mechanics
Cancellation isn't one click. Legal base: CFF Art. 29-A. Without the recipient's acceptance you can only cancel in narrow RMF cases (income CFDIs ≤$5,000, payroll, egreso, traslado, público en general, foreign residents, or within 72 hours of issuance). Otherwise the recipient accepts or rejects via buzón tributario within 3 business days — silence counts as acceptance on first request. Use motive code 01 (con relación) and relate the replacement with relación 04 (sustitución) — issue the replacement first, then cancel.
Frequently asked questions
What happens if I never issue the missing REP?
The payment has no fiscal complement: your client can't properly credit it, your IVA platform data won't reconcile, and it's an infraction with fines. The REP is not optional paperwork.
Can I issue one REP covering several payments?
Yes — one REP per recipient per month covering that month's payments is permitted, as long as each payment is detailed.
The client paid cash and doesn't care about the REP. Still required?
Yes. The obligation is yours as the issuer, regardless of whether the client asks for the complement.
Sources
- https://www.edifact.com.mx/masinfo/errores-comunes-al-timbrar-cfdi-y-su-solucion
- SAT: complemento de pago explainer (PUE vs PPD, 5th-day rule) — https://www.sat.gob.mx
- CFF Art. 29-A (cancellation rules); RMF cancellation cases