⚠️ Sample data — not tax advice ("no es asesoría fiscal")
Demo: monthly close for Mercado Demo S.A. de C.V. — October 2026
Fictional platform (legal entity, sample RFC MDE190101AA1) with 5 fictional sellers and 12 transactions. Every figure is computed on the fly by the same 2026 rules engine the app uses (versioned rates with legal basis); nothing is typed by hand.
Totals to pay (due the 17th)
ISR withheld
$663.75
VAT withheld
$1,824.00
Transactions / sellers
12 / 5
Net payable to sellers
$16,721.85
Deadlines
| CFDI de retenciones (Plataformas Tecnológicas complement) | 2026-11-05 | art. 113-C fr. II LISR / art. 18-J fr. II c) LIVA |
| Monthly informativa return (TXT) | 2026-11-10 | regla 12.2.7 RMF 2026 (art. 18-J fr. III LIVA) |
| Payment of ISR and VAT withheld | 2026-11-17 | reglas 12.2.4 y 12.2.6 RMF 2026 (art. 113-C fr. IV LISR / art. 18-J fr. II b) LIVA) |
If the day is a non-business day, the next business day applies.
Withholding by seller
| Seller | Type / RFC | Category | Txns | Base (ex VAT) | VAT charged | ISR withheld | VAT withheld | Fee | Net payable |
|---|---|---|---|---|---|---|---|---|---|
| Ana Ejemplo Pérez | PF · EJEM800101AA1 sample RFC |
enajenacion (05) ISR 2.5% · IVA 50% of VAT |
3 | $3,500.00 | $560.00 | $87.50 | $280.00 | $406.00 | $3,286.50 |
| Carlos Prueba (hospedaje) | PF · EJEM750505BB2 sample RFC |
hospedaje (04) ISR 4% · IVA 50% of VAT |
2 | $6,000.00 | $960.00 | $240.00 | $480.00 | $696.00 | $5,544.00 |
| Juan Muestra (sin RFC) | PF · XAXX010101000 no RFC |
entrega_alimentos (02) ISR 20% · IVA 100% of VAT |
3 | $650.00 | $104.00 | $130.00 | $104.00 | $75.40 | $444.60 |
| Laura Demo (cuenta en EE. UU.) Foreign acct. US | PF · EJEM850707CC3 sample RFC |
servicios (06) ISR 2.5% · IVA 100% of VAT |
2 | $3,750.00 | $600.00 | $93.75 | $600.00 | $435.00 | $3,221.25 |
| Servicios Muestra S.A. de C.V. | PM · EJE200101AA1 sample RFC |
servicios (06) ISR 2.5% · IVA 50% of VAT |
2 | $4,500.00 | $720.00 | $112.50 | $360.00 | $522.00 | $4,225.50 |
| Total | $18,400.00 | $2,944.00 | $663.75 | $1,824.00 | $2,134.40 | $16,721.85 | |||
Net payable = amount collected − platform fee (10% in the sample) − ISR − VAT withheld. Rates applied to the monthly base and truncated, as SAT validates the CFDI.
- No RFC: ISR 20% (LISR art. 113-C) and 100% VAT (LIVA art. 18-J).
- Payout account abroad: 100% VAT even with an RFC (LIF 2026 art. 25 fr. IX c) / LIVA art. 18-J). This seller has a manifestación of the account and country on file (regla 12.2.10 RMF 2026).
Warnings you would see in the close
- Juan Muestra (sin RFC): sin RFC válido → ISR 20% / IVA 100%
- Laura Demo (cuenta en EE. UU.): cuenta de pago en el extranjero (US) → IVA 100% en 2 operaciones (LIF 2026 art. 25 fr. IX c) / art. 18-J LIVA)
- Laura Demo: 2 operaciones pagadas en cuenta en el extranjero (US) con IVA retenido al 100% (LIF 2026 art. 25 fr. IX c) / art. 18-J LIVA). Regla 12.2.7 fr. VI RMF 2026: en lugar de la CLABE va el número de la cuenta en el extranjero; Retenciones solo guarda banco y últimos 4 dígitos, así que verifique ese campo antes de presentar. Anexo "cuentas-extranjero": opcional; confirme con su contador.
- Servicios Muestra S.A. de C.V.: vendedor persona moral — el layout 2020 es anterior a la retención a PM (LIF 2026); revise con su contador
Monthly informativa (TXT, SAT layout)
First 5 of 5 generated lines (regla 12.2.7 RMF 2026; amounts in pesos).
5|EJEM800101AA1|3500|3500|88|280||TA3 3|EJEM750505BB2|6000|6000|240|480||19|AV. FICTICIA|100||64000|CENTRO|039 1|XAXX010101000|650|650|130|104||TA2|JUAN|MUESTRA|FICTICIO|MUXJ900101HNLSSS09|19|CALLE EJEMPLO|1||64000|CENTRO|039 5|EJEM850707CC3|3750|3750|94|600||TA4 5|EJE200101AA1|4500|4500|113|360||TA4
What the CFDI de retenciones would contain (dry-run)
Body that would be sent to your Facturapi account for Ana Ejemplo Pérez (CFDI de Retenciones 2.0, key 26, Servicios Plataformas Tecnológicas 1.0 complement). Nothing is stamped and Facturapi is not called in this demo.
{
"customer": {
"legal_name": "ANA EJEMPLO PÉREZ",
"tax_id": "EJEM800101AA1",
"tax_system": "625",
"address": {
"zip": "64000"
}
},
"cve_retenc": "26",
"periodo": {
"mes_ini": 10,
"mes_fin": 10,
"ejerc": 2026
},
"totales": {
"monto_tot_operacion": 3500,
"monto_tot_grav": 3500,
"monto_tot_exent": 0,
"monto_tot_ret": 367.5,
"imp_retenidos": [
{
"base_ret": 3500,
"impuesto": "ISR",
"monto_ret": 87.5,
"tipo_pago_ret": "04"
},
{
"base_ret": 560,
"impuesto": "IVA",
"monto_ret": 280,
"tipo_pago_ret": "01"
}
]
},
"complements": [
"<plataformasTecnologicas:ServiciosPlataformasTecnologicas xmlns:plataformasTecnologicas=\"http://www.sat.gob.mx/esquemas/retencionpago/1/PlataformasTecnologicas10\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.sat.gob.mx/esquemas/retencionpago/1/PlataformasTecnologicas10 http://www.sat.gob.mx/esquemas/retencionpago/1/PlataformasTecnologicas10/ServiciosPlataformasTecnologicas10.xs …"
],
"external_id": "ret-0-2026-10-1-05",
"idempotency_key": "ret-0-2026-10-1-05"
}Is your marketplace withholding correctly?
Connect Stripe or upload a CSV and get this same close with your real sellers, plus the stamped CFDI, the TXT and SAT access (art. 30-B).