What is a Withholding Invoice?

A Withholding Invoice is issued by a platform operator to report taxes withheld from a service provider during a billing period. If you run a digital platform (rideshare, delivery, hospitality) and withhold ISR and IVA from your providers, this is the document you issue at the end of each period.

Field	Value
`invoice_type`	`withholding`
`document_type`	`withholding invoice`
`e_invoice`	`true`
`currency`	`MXN`

Document Structure

A withholding payload always has two layers:

The root (withholding invoice) — the period header with totals and recipient info.
One entry in relations[] (digital platform invoice) — the complement with the service-by-service breakdown.

relations[] always contains exactly one element for this document type.

Field by Field

Root fields

Field	Required	What to send
`invoice_number`	No	Your internal folio for this document. 1–20 alphanumeric characters.
`invoice_date`	Yes	The date you're issuing this document. Format: `YYYY-MM-DD`.
`additional_info`	Yes	A short description of the withholding (e.g. `"Retención por servicios de plataformas tecnológicas"`). Max 100 characters.

Period (`categories[]`)

These four entries define the fiscal period this document covers.

`list`	`code` example	Required	What to send
`withholding_type`	`"25"`	Yes	The type of withholding you're reporting. Use `"25"` for digital platforms. See catalog below.
`initial month code`	`"01"`	Yes	The first month of the period. `"01"` = January, `"12"` = December.
`final month code`	`"02"`	Yes	The last month of the period. Must be equal to or later than `initial month code`.
`fiscal year`	`"2026"`	No	The fiscal year. If omitted, Brinta uses the year from `invoice_date`. Only send this if they differ.

Withholding Type Codes

Code	When to use
`01`	Sale of shares
`02`	Dividends
`03`	Interest
`06`	Rental
`09`	Professional fees
`14`	Fees paid to individuals
`25`	Digital platforms (rideshare, delivery, hospitality)

Recipient (`buyer`)

The buyer is the service provider receiving the withholding notice — the person or company whose taxes you withheld.

Field	Required	What to send
`buyer.company.legal_name`	Yes	The provider's registered legal name.
`buyer.company.type`	Yes	`"business"` for companies, `"person"` for individuals.
`buyer.company.address.postal_code`	Yes	Their 5-digit fiscal postal code.
`buyer.company.address.country`	Yes	`"MX"` for Mexican providers. Any other value = foreign provider.
`tax_registrations` type `"RFC"`	Yes (Mexican)	Required when `country` is `"MX"`.
`tax_registrations` type `"CURP"`	No	Only for individual (`"person"`) Mexican providers.
`tax_registrations` type `"tax_id"`	No	Foreign providers only — their tax ID in their home country.

Period Totals (`amounts[]` and `taxes[]`)

These are the aggregated totals for the entire period. They must match the sum of all individual service entries in relations[].items[].

`amounts[]`

`name`	`type`	Required	What to send
`"final amount"`	`"final"`	Yes	Total value of all operations in the period, before taxes.

`taxes[]`

`name`	`type`	`withholding_type`	Required	What to send
`"total taxes"`	`"total"`	(absent)	Yes	The total taxable base across all services in the period.
`"exempt taxes"`	`"exempt"`	(absent)	Yes	The total exempt base. Send `0` if there are no exempt amounts.
`"total taxes"`	`"total"`	`"withholding"`	Yes	The total amount withheld. Must equal the sum of all individual withholding entries below.
`"total VAT"`	`"VAT"`	`"withholding"`	Yes	Total IVA withheld. Include `taxable_amount`, `amount`, and `rate`.
`"total ISR"`	`"GIT"`	`"withholding"`	Yes	Total ISR withheld. Include `taxable_amount`, `amount`, and `rate`.

Important: The amount in the "total taxes" / "withholding" entry must equal the sum of "total VAT" withheld + "total ISR" withheld. If these don't match, the document will be rejected.

Digital Platform Complement (`relations[]`)

This section contains the service-level breakdown. Always one element.

`relations[].payment_method`

Set payment_method.type here if all services in the period were paid the same way (e.g. all bank transfers). If providers used different payment methods across services, omit this and set it per service via items[].categories[].

`relations[].categories[]`

`list`	`code` example	Required	What to send
`"periodicity"`	`"04"`	Yes	How often you report. See catalog below.
`"number of services"`	`"10"`	Yes	Total number of service operations in the period. Must match the number of entries in `items[]`.

Periodicity Codes

Code	Description
`01`	Daily
`02`	Weekly
`03`	Bi-weekly
`04`	Monthly
`05`	Bi-monthly

`relations[].amounts[]`

`name`	`type`	Required	What to send
`"amount"`	`"base amount"`	Yes	Total of all service prices excluding VAT. Sum of all `items[].amount`.
`"total commision"`	`"commision"`	Yes	Total platform commissions charged across all services.
`"total government contribution"`	`"payment"`	Conditional	Required only if any service has a government contribution (e.g. hotel tax). Sum of all individual contributions.

`relations[].taxes[]`

`name`	`type`	`withholding_type`	Required	What to send
`"total VAT"`	`"VAT"`	(absent)	Yes	Total VAT charged across all services.
`"total VAT"`	`"VAT"`	`"withholding"`	Yes	Total VAT withheld across all services.
`"total ISR"`	`"GIT"`	`"withholding"`	Yes	Total ISR withheld across all services.
`"VAT difference"`	`"VAT"`	(absent)	Yes	The VAT that was actually paid to the provider (VAT charged minus VAT withheld).

Service Detail (`relations[].items[]`)

One entry per service operation in the period. The count must match "number of services" in relations[].categories[].

Field	Required	What to send
`name`	Yes	Description of the service.
`amount`	Yes	Price of the service, excluding VAT.
`quantity`	Yes	Always `1` per service operation.

`items[].categories[]`

`list`	`code` example	Required	What to send
`"service type"`	`"01"`	Yes	The type of service. See catalog below.
`"subtype service type"`	`"0101"`	Conditional	Required for transport and hospitality services. See sub-catalog below.
`"service date"`	`"2026-04-15"`	Yes	The date the client paid for this service. Format: `YYYY-MM-DD`.
`"payment method type"`	`"03"`	Conditional	Only needed if `relations[].payment_method` is not set at the relation level.
`"authorized RFC"`	`"PEGJ850312AB1"`	No	RFC of an authorized third-party helper (individuals only).
`"government contribution amount"`	`"120.00"`	Conditional	Amount of government tax paid for this service (e.g. hotel tax).
`"government contribution entity"`	`"CMX"`	Conditional	The state where the government contribution was paid. Required if `"government contribution amount"` is present.
`"commision taxable amount"`	`"10000.00"`	No	The base used to calculate the platform commission for this service.
`"commision taxable rate"`	`"0.150"`	No	The commission rate as a decimal (e.g. `0.150` = 15%).
`"commision amount"`	`"1500.00"`	Conditional	The commission amount charged for this service. Required if a commission applies.

Service Type Codes

Code	Description	Subtype required?
`01`	Passenger transport	Yes
`02`	Hospitality / lodging	Yes
`03`	Food and grocery delivery	No
`04`	Sale of goods	No
`05`	Other services	No

Service Subtype Codes

Code	Description
`0101`	Passenger transport — Domestic
`0102`	Passenger transport — International
`0201`	Lodging — Without meals
`0202`	Lodging — With meals

`items[].taxes[]`

One entry per tax type per service.

`name`	`type`	`withholding_type`	Required	What to send
`"VAT"`	`"VAT"`	(absent)	Yes	VAT charged on this service. Set `adds_to_final_amount: true`.
`"VAT"`	`"VAT"`	`"withholding"`	Yes	VAT withheld by the platform on this service.
`"ISR"`	`"GIT"`	`"withholding"`	Yes	ISR withheld by the platform on this service.

Replacing a Previous Document

If this document replaces a previously issued withholding, pass the original document's UUID:

Field	What to send
`original_invoice_id`	The UUID of the withholding document being replaced.

Full Example Payload

{
    "supplier_company_id": "{{company_id}}",
    "invoice_number": "R0001",
    "invoice_type": "withholding",
    "invoice_date": "2026-04-01",
    "document_type": "withholding invoice",
    "e_invoice": true,
    "currency": "MXN",
    "additional_info": "Retención por servicios de plataformas tecnológicas",
    "categories": [
        { "code": "25",   "list": "withholding_type" },
        { "code": "2026", "list": "fiscal year" },
        { "code": "01",   "list": "initial month code" },
        { "code": "02",   "list": "final month code" }
    ],
    "buyer": {
        "company": {
            "name": "PRESTADOR DE SERVICIOS S.A. DE C.V.",
            "legal_name": "PRESTADOR DE SERVICIOS S.A. DE C.V.",
            "type": "business",
            "address": {
                "address_line_1": "Av. Insurgentes 500",
                "city": "Ciudad de Mexico",
                "state": "MX-CMX",
                "postal_code": "06600",
                "country": "MX"
            },
            "tax_registrations": [
                { "type": "RFC", "number": "PSS900101AB1", "level": "country", "location": "MX" }
            ]
        }
    },
    "amounts": [
        { "amount": 100000, "name": "final amount", "type": "final" }
    ],
    "taxes": [
        { "taxable_amount": 80000, "name": "total taxes",  "type": "total" },
        { "taxable_amount": 20000, "name": "exempt taxes", "type": "exempt" },
        { "amount": 12800, "name": "total taxes", "type": "total", "withholding_type": "withholding" },
        { "taxable_amount": 80000, "amount": 8000, "name": "total VAT", "type": "VAT", "withholding_type": "withholding", "rate": 0.10, "rate_type": "percentage" },
        { "taxable_amount": 80000, "amount": 4800, "name": "total ISR", "type": "GIT", "withholding_type": "withholding", "rate": 0.06, "rate_type": "percentage" }
    ],
    "relations": [
        {
            "invoice_type": "withholding",
            "document_type": "digital platform invoice",
            "currency": "MXN",
            "payment_method": { "type": "bank transfer" },
            // all services paid by bank transfer — omit if mixed
            "categories": [
                { "code": "04", "list": "periodicity" },
                // monthly
                { "code": "10", "list": "number of services" }
                // 10 services in the period
            ],
            "amounts": [
                { "amount": 100000, "name": "amount",          "type": "base amount" },
                { "amount": 15000,  "name": "total commision", "type": "commision" }
            ],
            "taxes": [
                { "taxable_amount": 100000, "amount": 16000, "name": "total VAT", "type": "VAT", "rate": 0.16, "rate_type": "percentage" },
                { "amount": 8000, "name": "total VAT", "type": "VAT", "withholding_type": "withholding" },
                { "amount": 4800, "name": "total ISR", "type": "GIT", "withholding_type": "withholding" },
                { "amount": 8000, "name": "VAT difference", "type": "VAT" }
            ],
            "items": [
                {
                    "name": "Servicio de transporte de pasajeros",
                    "amount": 10000,
                    "quantity": 1,
                    "categories": [
                        { "code": "01",         "list": "service type" },
                        // passenger transport
                        { "code": "0101",       "list": "subtype service type" },
                        // domestic
                        { "code": "2026-04-15", "list": "service date" }
                    ],
                    "taxes": [
                        { "taxable_amount": 10000, "amount": 1600, "name": "VAT", "type": "VAT", "rate": 0.16, "rate_type": "percentage", "adds_to_final_amount": true },
                        { "taxable_amount": 10000, "amount": 800,  "name": "VAT", "type": "VAT", "withholding_type": "withholding", "rate": 0.10, "rate_type": "percentage" },
                        { "taxable_amount": 10000, "amount": 480,  "name": "ISR", "type": "GIT", "withholding_type": "withholding", "rate": 0.06, "rate_type": "percentage" }
                    ]
                }
            ]
        }
    ]
}

What is a Withholding Invoice?

Document Structure

Field by Field

Root fields

Period (categories[])

Withholding Type Codes

Recipient (buyer)

Period Totals (amounts[] and taxes[])

amounts[]

taxes[]

Digital Platform Complement (relations[])

relations[].payment_method

relations[].categories[]