Selling services or software licenses to customers outside of Mexico requires the issuance of a service export CFDI.

The Foreign RFC

The SAT provides a generic international RFC that you must use whenever your customer resides in another country: XEXX010101000.

Configuring the Invoice in Cord

1. Add your foreign customer to the Cord database. In the RFC field, enter XEXX010101000.
2. The system will detect that it is a foreign RFC and will allow you to enter their Tax Identification Number (Tax ID / EIN) from their country of origin (optional but recommended).
3. When creating the quote or invoice, select CFDI Usage: S01 (Without tax effects), since the foreign recipient does not deduct taxes with the Mexican tax authority.
4. Configure the invoice Currency to USD (or the corresponding one) and select the 0% VAT Rate (by law, the export of IT services taxed in Mexico and utilized abroad has a zero rate).

Cord will stamp the XML with the ResidenciaFiscal and NumRegIdTrib nodes required by the authority.