Without stamped receipts, payroll expenses aren’t tax-deductible.
| Code | Cause | Fix |
|---|---|---|
| 301 | Invalid RFC | Verify fiscal certificate |
| 302 | Wrong tax regime | Use 605 for employees |
| 401 | Date out of range | Stamp within 72 hours |
| 402 | Expired CSD | Renew at SAT |
Digital certification of payroll receipts through a PAC (Authorized Certification Provider) for the Mexican SAT. Each payroll receipt needs a valid UUID and digital seal.
Employee's RFC doesn't match the SAT registry. Verify against their fiscal status certificate.
CFDI 4.0 validates that employees have regime 605 (Wages and Salaries). Missing or wrong regime causes rejection.
Update CONTPAQi (needs payroll complement 1.2), ensure all required fields are filled, and verify CSD validity.