General Receipt Mexico (Recibo Simple)

A General Receipt Mexico (Recibo Simple) is a written acknowledgment issued by a payee (acreedor or receptor del pago) confirming that a specific sum of money or consideration has been received from a payer (deudor or pagador) in full or partial satisfaction of an obligation, governed by the Código Civil Federal (CCF) published in the Diario Oficial de la Federación and by the Código Fiscal de la Federación (CFF) Article 29 for tax documentation purposes. The recibo simple constitutes the primary proof of payment in Mexican civil and commercial transactions where a formal fiscal comprobante (CFDI — Comprobante Fiscal Digital por Internet) is not required or where the transaction involves amounts or parties not subject to SAT electronic invoicing obligations.

The Código Civil Federal Article 2078 establishes the legal framework for payment (pago) in Mexico, defining pago as the delivery of the thing or quantity owed or the rendering of the service agreed. Article 2082 CCF provides that the payer (deudor) is entitled to demand a receipt (recibo) upon making payment, and the creditor's refusal to issue a receipt is considered a fault (mora del acreedor) that may excuse the debtor's delay. This statutory right to demand a receipt makes the recibo simple a legally significant document in all monetary transactions under Mexican civil law.

Under the Código Fiscal de la Federación Article 29, all transfers of goods, rendering of services, granting of use or enjoyment of goods, and receipt of payments must be supported by a CFDI issued through the SAT electronic system. However, the CFF establishes exceptions for transactions between individuals (personas físicas) not engaged in business activities (actividades empresariales), for payments in cash below certain thresholds, and for non-commercial activities governed purely by civil law. In these exempted cases, a recibo simple serves as the documentary evidence of the transaction.

The recibo simple differs from a CFDI (factura electrónica) in several important ways. A CFDI is an electronic document issued through the SAT's authorized certification service providers (Proveedores Autorizados de Certificación — PAC), carries a digital seal (sello digital) and a UUID (Folio Fiscal), and constitutes a tax-deductible expense for the recipient under the Ley del Impuesto sobre la Renta (LISR). A recibo simple, by contrast, is a private document without fiscal effects — it does not support tax deductions and does not satisfy the employer's obligation to issue recibos de nómina (payroll receipts) under LISR Article 27 Section X.

In civil and commercial practice in Mexico, a recibo simple is used for loan repayments between individuals under the Código Civil Federal's mutuo (loan) provisions, for payment of rents or services between private parties not required to issue CFDIs, for donations (donaciones) acknowledged under CCF Articles 2332 onwards, for settlement of disputes (transacciones) under CCF Articles 2944 onwards, and for any informal money transfer between individuals where the parties desire written proof of payment. Courts in Mexico accept recibos simples as documentary evidence (prueba documental) under the Código Federal de Procedimientos Civiles Article 93, provided the document is authentic and contains sufficient identifying information to establish the parties, the amount, and the obligation being settled.

A General Receipt Mexico (Recibo Simple) is needed whenever a payment is made or received outside the formal CFDI electronic invoicing system established by the Código Fiscal de la Federación Article 29, or when the parties require a physical written acknowledgment to complement the CFDI already issued.

The recibo simple is required when individuals (personas físicas) not engaged in commercial or professional activities receive payments for civil obligations such as loan repayments (devolución de mutuo), sale of personal goods not subject to IVA (Impuesto al Valor Agregado), or settlement of civil debts under the Código Civil Federal. Because these transactions fall outside the SAT's CFDI mandatory scope, the recibo simple becomes the only formal written proof of payment.

Landlords receiving cash rent payments from residential tenants under the Código Civil Federal's arrendamiento provisions frequently use recibos simples to acknowledge payment, particularly when the landlord is a private individual not required to issue CFDIs. The recibo must reference the rental period, property address, and amount to serve as proof against any eviction claim (juicio de desahucio) before the Juzgado Civil competente.

Business transactions involving petty cash payments (fondo fijo de caja chica) and internal reimbursements within companies often require a recibo simple as the physical document supporting the accounting entry, even when the underlying purchase was supported by a CFDI from the vendor. The company's internal control policies (Normas de Control Interno) and accounting standards under the NIF (Normas de Información Financiera) require documentation for every disbursement.

In legal settlements and extrajudicial agreements, the recibo simple serves as proof that one party has fulfilled the payment obligation established in a transacción (settlement agreement) under CCF Articles 2944 through 2963. Courts routinely examine recibos simples as evidence in breach of contract cases, eviction proceedings, and debt collection lawsuits. Under the Código Federal de Procedimientos Civiles Article 95, private documents (documentos privados) — including recibos simples — are admissible as evidence and are presumed authentic if the opposing party does not formally contest their authenticity (desconocimiento de firma) within the applicable period.

Family law proceedings before Juzgados de lo Familiar frequently involve recibos simples as evidence of pension alimenticia (child support or alimony) payments made in cash — the Código Nacional de Procedimientos Civiles y Familiares (CNPCF) treats these as valid private documents. A consistent series of signed recibos simples demonstrating regular support payments strengthens a payor's defense against claims of non-compliance with a judicial alimony order under CCF Article 308.

A valid General Receipt Mexico (Recibo Simple) under the Código Civil Federal and commercial practice must include the following elements to serve as effective proof of payment:

Identification of the Recipient (Receptor del Pago): The full legal name (nombre completo) of the person or entity receiving payment, including RFC (Registro Federal de Contribuyentes) when the recipient is engaged in any economic activity. For personas morales (companies), the corporate name (denominación social), RFC, and registered address (domicilio fiscal) must appear. The recipient's identification data establishes who is acknowledging the payment.

Identification of the Payer (Pagador): The full name and RFC of the person making the payment. In transactions between individuals (personas físicas), the CURP (Clave Única de Registro de Población) may substitute for the RFC where the payer does not have a tax registration. The payer's data is essential for the document's evidentiary value in any subsequent legal proceeding.

Payment Amount (Cantidad Pagada): The exact amount received, expressed in both numerals and words in Mexican pesos (MXN), following the convention established in commercial practice and consistent with the LGTOC negotiable instruments tradition. The currency must be specified — Mexican pesos (pesos mexicanos) — and the cent amount expressed as a fraction (e.g., 'Quince mil pesos 00/100 Moneda Nacional').

Concept of Payment (Concepto del Pago): A clear description of the obligation being extinguished or partially satisfied — for example, 'pago parcial del mutuo civil celebrado el [date]' or 'liquidación total de renta correspondiente al mes de enero 2026 del inmueble ubicado en [address]'. This description links the receipt to the underlying legal obligation and determines whether the payment constitutes full extinguishment (pago liberatorio) of the debt.

Payment Method (Forma de Pago): Whether the payment was made in cash (efectivo), by bank transfer (transferencia bancaria — SPEI), by cheque (cheque), or by another means. For transfers and cheques, the bank account number, CLABE (Clave Bancaria Estandarizada), or cheque number should be noted. The SAT through CFF Articles 17-G and 29-A requires that payments above $2,000 MXN be made through the financial system to be deductible — noting the payment method helps demonstrate compliance.

Date and Place of Payment (Fecha y Lugar de Pago): The calendar date (DD/MM/YYYY) and city where the payment was received. The date of payment has legal significance under CCF Article 2082 (determining whether payment was timely) and establishes the starting point for any claim arising from disputes about the payment.

Signature of Recipient (Firma del Receptor): The handwritten signature of the person acknowledging receipt of the payment. Without the recipient's signature, the recibo simple loses its evidentiary value as an acknowledgment, though unsigned documents may still be relevant as circumstantial evidence.

Witness Signatures (Firmas de Testigos): Although not legally required by the CCF for a recibo simple to be valid, including the signatures of two witnesses (testigos) with their full names and INE (Instituto Nacional Electoral) credential numbers significantly strengthens the document's evidentiary weight. Witnesses can testify before a Juzgado Civil to confirm the authenticity of the receipt if the recipient later denies having signed it.

Fecha Cierta (Certain Date): For recibos simples documenting high-value transactions or obligations subject to statute of limitations concerns, obtaining fecha cierta — the legally recognised date of execution — through registration before a Notario Público or filing with a public registry provides protection against backdating claims. Under the Código de Comercio Article 43 and CCF Article 2034, a document has fecha cierta from the date it was presented to a public authority or official.

Forms-legal.com provides this General Receipt Mexico template as a reference for simple payment documentation in civil and personal transactions. For large payments or complex commercial transactions, consult a Licenciado en Derecho or Notario Público to determine whether a CFDI, notarised document, or formal contract is required.