If you are a legal entity (company) registered in Mexico and sell through Hotmart, you can download the CFDI de Retenciones issued by the platform to review the taxes withheld on your domestic sales.
The CFDI is a tax document recognized by the Servicio de Administración Tributaria (SAT) that records the taxes withheld by Hotmart and can be used for tax and accounting purposes.
In this article, you'll learn what the CFDI is, how to download it, and where to find detailed information about each section and field.
If you'd like to learn more about the tax rules applied in Mexico, see the article What should I know about VAT (IVA) and ISR withholding on my domestic sales in Mexico?.
What is the CFDI de Retenciones?
The CFDI de Retenciones is the tax document issued by Hotmart to report the taxes withheld on your behalf for sales made to buyers located in Mexico, in accordance with Mexican tax legislation.
This document is issued in accordance with the requirements established by the SAT (Mexico’s Tax Administration Service) and may be used as supporting documentation for your tax advisor or accountant to include when preparing your tax returns.
What is VAT (IVA) transferred?
When you review your CFDI de Retenciones, you’ll notice the document includes information about VAT charged and VAT withheld. Because both items appear in different sections of the CFDI, it’s important to understand what each one represents.
VAT charged corresponds to the Value Added Tax (VAT) generated by your sales to buyers located in Mexico. It’s the tax calculated on the sale amount and charged to the buyer at the time of purchase, in accordance with Mexican law.
VAT withheld corresponds to the amount Hotmart withholds and remits to the SAT as an advance payment, according to applicable law. This withholding is recorded in the CFDI de Retenciones.
How can I download my CFDI?
You can download your CFDI directly from your Hotmart account.
- Log in to app.hotmart.com.
- Go to Sales > My Sales.
- Select the transaction and click Download CFDI in the Actions column.
Where can I find the explanation for each CFDI field?
The detailed explanation of each CFDI section and field is available in the Spanish version of this article, as the CFDI is a tax document issued under Mexican legislation.
To access it, simply change the Help Center language to Español using the language selector in the upper-right corner of the page. You'll be automatically redirected to the Spanish version of this same article, where you'll find a complete explanation of each CFDI field.