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 invoice has a root level with the period header and totals, and can include complements in relations[] to provide additional breakdowns depending on the type of withholding.

One example is the Digital Platform Complement (Complemento de Plataformas Digitales), which adds a service-by-service breakdown for platform operators. This guide uses that complement as the example throughout.

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`	No	A short description of the withholding (e.g. `"Retención por servicios de plataformas tecnológicas"`). Max 100 characters.

Period (`categories[]`)

These entries define the fiscal period and type of withholding this document covers.

`list`	`code` example	Required	What to send
`withholding_type`	`"25"`	Yes	The type of withholding you're reporting. See catalog below.
`initial month code`	`"01"`	Yes	The first month (or period) covered. See `c_Periodo` catalog below.
`final month code`	`"03"`	Yes	The last month (or period) covered. 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 (`c_CveRetenc`)

Code	When to use
`01`	Professional fees (honorarios)
`02`	Rental
`03`	Prizes
`04`	Dividends or distributed profits
`05`	Acquisition of goods
`06`	Sale of goods
`07`	Interest (individual)
`08`	Interest (company)
`09`	Other income
`10`	Digital platforms — passenger transport
`11`	Digital platforms — delivery of goods
`12`	Digital platforms — hospitality
`13`	Digital platforms — sale of goods and services
`14`	Non-business trusts
`15`	Non-profit organizations
`16`	Agricultural activities (individual)
`17`	Agricultural activities (company)
`18`	Real estate rental with purchase option
`19`	Federal cargo transport services
`20`	Transactions with related foreign parties
`21`	Interest paid to foreign residents
`22`	Dividends paid to foreign residents
`23`	Sale of shares to foreign residents
`24`	Salaries
`25`	Assimilated to salaries
`26`	Professional services paid to foreign residents
`27`	Rental paid to foreign residents
`28`	Other payments to foreign residents

Period Codes (`c_Periodo`) — for `initial month code` and `final month code`

Code	Period	Periodicity
`01`	January	Monthly
`02`	February	Monthly
`03`	March	Monthly
`04`	April	Monthly
`05`	May	Monthly
`06`	June	Monthly
`07`	July	Monthly
`08`	August	Monthly
`09`	September	Monthly
`10`	October	Monthly
`11`	November	Monthly
`12`	December	Monthly
`13`	January–February	Bimonthly
`14`	March–April	Bimonthly
`15`	May–June	Bimonthly
`16`	July–August	Bimonthly
`17`	September–October	Bimonthly
`18`	November–December	Bimonthly
`19`	January–March	Quarterly
`20`	April–June	Quarterly
`21`	July–September	Quarterly
`22`	October–December	Quarterly
`23`	January–April	Four-month period
`24`	May–August	Four-month period
`25`	January–June	Semester
`26`	January–December	Full fiscal year

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 for all Mexican providers, both companies and individuals.
`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[]`

Within taxes[], the field you use depends on what you're expressing:

Use taxable_amount when the entry represents a base — the amount on which a tax is calculated (e.g. total taxable base, total exempt base).
Use amount when the entry represents an actual tax figure — the money withheld or charged (e.g. total VAT withheld, total ISR withheld).
Some entries use both: when you're reporting a withheld tax and need to declare both the base and the resulting amount.

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

Important: The amount in "total taxes" / "withholding" must equal the sum of all individual amount values with withholding_type: "withholding". If these don't match, the document will be rejected.

Digital Platform Complement (`relations[]`)

This section shows the Digital Platform Complement (Complemento de Plataformas Digitales), which provides a service-by-service breakdown for platform operators.

`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 different services used different payment methods, 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[]`.
`"total government contribution"`	`"20.00"`	Conditional	Sum of all government contributions across all services. Required if any item has a `"government contribution amount"`.

Periodicity Codes (`c_Periodicidad`)

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.

`relations[].taxes[]`

Same rule as root-level taxes[]: use taxable_amount for bases, amount for actual tax figures.

`name`	`type`	`withholding_type`	Field used	Required	What to send
`"total VAT"`	`"VAT"`	(absent)	`taxable_amount` + `amount`	Yes	Total VAT charged across all services.
`"total VAT"`	`"VAT"`	`"withholding"`	`amount`	Yes	Total VAT withheld across all services.
`"total ISR"`	`"GIT"`	`"withholding"`	`amount`	Conditional	Total ISR withheld. Required if ISR was withheld.
`"VAT difference"`	`"VAT"`	(absent)	`amount`	Yes	The VAT 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"`	`"15"`	Conditional	The state code 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 (`c_TipoDeServ`)

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 (`c_SubTipoServ`)

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

`items[].taxes[]`

Same rule as above: use taxable_amount for the base, amount for the actual tax. Both can appear together when you need to declare the base and the resulting withholding.

`name`	`type`	`withholding_type`	Required	What to send
`"VAT"`	`"VAT"`	(absent)	Yes	VAT charged on this service. Include `taxable_amount`, `amount`, and `rate`. Set `adds_to_final_amount: true`.
`"VAT"`	`"VAT"`	`"withholding"`	Yes	VAT withheld on this service. Include `taxable_amount`, `amount`, and `rate`.
`"ISR"`	`"GIT"`	`"withholding"`	Conditional	ISR withheld on this service. Required if ISR applies.

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": "R0010",
    "invoice_type": "withholding",
    "invoice_date": "2026-04-29",
    "document_type": "withholding invoice",
    "e_invoice": true,
    "currency": "MXN",
    "categories": [
        { "code": "26",   "list": "withholding_type" },
        { "code": "2026", "list": "fiscal year" },
        { "code": "03",   "list": "initial month code" },
        { "code": "03",   "list": "final month code" }
    ],
    "buyer": {
        "company": {
            "name": "MARIA OLIVIA MARTINEZ SAGAZ",
            "legal_name": "MARIA OLIVIA MARTINEZ SAGAZ",
            "type": "person",
            "address": {
                "postal_code": "80290",
                "country": "MX"
            },
            "tax_registrations": [
                {
                    "type": "RFC",
                    "number": "MASO451221PM4",
                    "level": "country",
                    "location": "MX",
                    "status": "Régimen de Actividades Profesionales"
                }
            ]
        }
    },
    "amounts": [
        { "amount": 20, "name": "final amount", "type": "final" }
    ],
    "taxes": [
        { "taxable_amount": 20, "name": "total taxes",  "type": "total" },
        { "taxable_amount": 0,  "name": "exempt taxes", "type": "exempt" },
        { "amount": 1.60, "name": "total taxes", "type": "total", "withholding_type": "withholding", "code": "01" },
        { "taxable_amount": 3.20, "amount": 1.60, "name": "total VAT", "type": "VAT", "withholding_type": "withholding", "code": "01" }
    ],
    "relations": [
        {
            "invoice_type": "withholding",
            "document_type": "digital platform invoice",
            "currency": "MXN",
            "categories": [
                { "code": "04",    "list": "periodicity" },
                { "code": "02",    "list": "number of services" },
                { "code": "20.00", "list": "total government contribution" }
            ],
            "amounts": [
                { "amount": 20,   "name": "amount",           "type": "base amount" },
                { "amount": 0.02, "name": "total commision",  "type": "commision"  }
            ],
            "taxes": [
                { "taxable_amount": 20, "amount": 3.20, "name": "total VAT", "type": "VAT", "rate": 0.16 },
                { "amount": 1.60, "name": "total VAT",     "type": "VAT", "withholding_type": "withholding", "code": "01" },
                { "amount": 1.60, "name": "VAT difference", "type": "VAT" }
            ],
            "items": [
                {
                    "name": "Servicio 1",
                    "amount": 10,
                    "quantity": 1,
                    "categories": [
                        { "code": "06",         "list": "service type" },
                        { "code": "2026-03-15", "list": "service date" },
                        { "code": "02",         "list": "payment method type" },
                        { "code": "10.00",      "list": "government contribution amount" },
                        { "code": "15",         "list": "government contribution entity" },
                        { "code": "0.01",       "list": "commision amount" }
                    ],
                    "taxes": [
                        { "taxable_amount": 10, "amount": 1.60, "name": "VAT", "type": "VAT", "rate": 0.16, "rate_type": "percentage", "adds_to_final_amount": true },
                        { "taxable_amount": 10, "amount": 0.80, "name": "VAT", "type": "VAT", "withholding_type": "withholding", "rate": 0.08, "rate_type": "percentage" }
                    ]
                },
                {
                    "name": "Servicio 2",
                    "amount": 10,
                    "quantity": 1,
                    "categories": [
                        { "code": "06",         "list": "service type" },
                        { "code": "2026-03-02", "list": "service date" },
                        { "code": "02",         "list": "payment method type" },
                        { "code": "10.00",      "list": "government contribution amount" },
                        { "code": "15",         "list": "government contribution entity" },
                        { "code": "0.01",       "list": "commision amount" }
                    ],
                    "taxes": [
                        { "taxable_amount": 10, "amount": 1.60, "name": "VAT", "type": "VAT", "rate": 0.16, "rate_type": "percentage", "adds_to_final_amount": true },
                        { "taxable_amount": 10, "amount": 0.80, "name": "VAT", "type": "VAT", "withholding_type": "withholding", "rate": 0.08, "rate_type": "percentage" }
                    ]
                }
            ]
        }
    ]
}

Document Structure

Field by Field

Root fields

Period (categories[])

Withholding Type Codes (c_CveRetenc)

Period Codes (c_Periodo) — for initial month code and final month code

Recipient (buyer)

Period Totals (amounts[] and taxes[])

amounts[]

taxes[]

Digital Platform Complement (relations[])

relations[].payment_method

relations[].categories[]

Periodicity Codes (c_Periodicidad)

relations[].amounts[]

relations[].taxes[]

Service Detail (relations[].items[])

items[].categories[]

Service Type Codes (c_TipoDeServ)

Service Subtype Codes (c_SubTipoServ)

items[].taxes[]