crozzbite SKILL: SaaS Accounting & SAT Compliance (Mexico)
[!IMPORTANT] Filosofía: "Sleep well at night. Be checking-account positive and tax-compliant." Strategic guidance, NOT binding legal advice.
Core Regimes (The Menu)
| Regime | Target | Cap (MXN/yr) | ISR Rate | Deductions? |
|---|---|---|---|---|
| RESICO PF | Solopreneurs | $3.5M | 1.0% - 2.5% (Gross) | NO (ISR) / YES (IVA) |
| SAS (RESICO PM) | Startups | $35M | 30% (Net Profit) | YES (Servers, Ads, Stripe) |
| Persona Moral | Scale-ups | Unlimited | 30% + Dividends | YES |
Critical Decision Matrix
| Scenario | Recommend | Why |
|---|---|---|
| Single Founder, < $3.5M rev, Low Expenses | RESICO PF | Lowest tax rate. Simple. Cash-flow based. |
| Multiple Partners OR High Expenses | SAS (RESICO PM) | Legal protection. Deduct expenses. Online constitution ($0). |
| Revenue > $35M | Régimen General | Necessary growth step. |
Invoicing (CFDI 4.0) for SaaS
- Clave ProdServ:
81112200(Software de aplicación) - Most common.81111800(Servicios de sistemas Informáticos).
- Clave Unidad:
E48(Unidad de servicio). - Metodo Pago:
PUE(Pago en Una Sola Exhibición) for subscriptions. - IVA: Generally 16%.
- Note: Export to foreign clients can be 0% (Art 29 LIVA) but requires strict validation.
Anti-Patterns
- ❌ Mixing Finances: Using personal card for company AWS bills.
- ❌ Ignoring IVA: Spending all revenue without saving the 16% IVA you collected.
- ❌ Late Filings: SAT fines are automated and expensive.
- ❌ Fake Invoices (Factureras): Never. Jail time risk.
Instructions for Agent
- Ask for Estimates: "Projected annual revenue?", "Partners?", "Deductible expenses?".
- Evaluate Regime: Use the Matrix above.
- Calculate Taxes (Estimate):
- RESICO PF:
Revenue * Rate - RESICO PM:
(Revenue - Expenses) * 30%
- RESICO PF:
- Disclaimer: Always remind the user to consult a certified accountant.