Terms and conditions

I. DITO AND THE USER.

INTERFACTURA, S.A.P.I. de C.V. (hereinafter, “DITO”) is a company duly incorporated and existing under the laws of the United Mexican States, holding Federal Taxpayer Registry number INT020124V62.

Creation of any registration to generate a User profile in DITO requires the prior reading, full understanding, and express manifestation of consent to these Terms and Conditions of Use of the Services before commencing use of the Services. This instrument applies to all DITO Services and is legally binding upon and enforceable against You and DITO.

LEGAL BASIS OF THESE TERMS AND CONDITIONS AS A CONTRACT. These Terms and Conditions of Use of the Services constitute a click-wrap adhesion agreement entered into by and between the User and DITO, fully binding and enforceable as between the parties, pursuant to the following: (i) Articles 78 and 79 of the Mexican Commercial Code provide that, in commercial conventions, each party is bound in the manner and on the terms it appears it intended to be bound, and the validity of a commercial act is not contingent upon the observance of any specific formality or requirement; (ii) Articles 89 and 89 Bis of the Commercial Code recognize that no legal effect, validity, or binding force shall be denied to any type of information solely on the ground that it is contained in a data message, and that consent between the parties may be expressed by electronic means; (iii) Article 1803 of the Federal Civil Code provides that consent may be express or tacit, and is express when manifested verbally, in writing, by electronic, optical, or any other technological means, or by unequivocal signs; (iv) the Federal Consumer Protection Law, in its Articles 85 and 86, recognizes the validity of adhesion contracts as legally binding instruments. Accordingly, acceptance of these Terms and Conditions by the User through the Platform constitutes the execution of a commercial agreement with full legal force and effect, without the need to enter into any separate instrument for the obligations herein agreed to take effect. These Terms and Conditions apply to all DITO Users. With respect to Clients operating as large payors or community administrators, these Terms and Conditions shall be supplemented by the corresponding Master Services Agreement.

Client: the individual or legal entity that has contracted any Service owned by DITO. These Terms and Conditions of Use of the Services, jointly, where applicable, with the Master Services Agreement and the corresponding Annexes, constitute the entire commercial agreement between the Client and DITO.

Guest: the individual or legal entity that, through the contracting of a Client with DITO, is invited to collaborate on any of the Platforms and/or Mobile Applications free of charge through registration and, where applicable, the execution of corresponding documents, including this instrument.

User: indistinctly, a Client or a Guest who, through an individual person, uses DITO’s Services in their own right or on behalf of a legal entity, representing under penalty of perjury that they have current and sufficient legal authority to bind themselves through their Digital Signature, with their represented party agreeing to this instrument.

Including, in the case of Users who will enable issuance of CFDI, the accreditation of their current Digital Stamp Certificate.

The User shall not disclose its account information to any third party. The User is solely responsible for maintaining the confidentiality and security of its account, safeguarding and keeping confidential the password assigned for access to the Services, and for all activities that occur on or through its account. The User is liable for all actions, conduct, and omissions carried out through its User account.

DITO shall not be liable for any loss arising from unauthorized use of the User’s account. DITO reserves the right, at its sole discretion, to approve, modify, or delete the User’s account if the User’s identity or the validity of its current Digital Signature Certificate cannot be verified, if any information provided for the User registration is false, or for any other reason at DITO’s sole discretion.

Users who have enabled CFDI issuance functionalities shall keep their Digital Signature current throughout the time they wish to make use of such functionalities. For all other Users, the Digital Signature is not a prerequisite to use the Services.

II. DEFINITIONS.

For purposes of these Terms and Conditions of Use of the Services, the following capitalized terms shall have the meanings ascribed to them below:

Mobile Applications: the access modality to the Platform(s) available through an iOS and/or Android application in certain Specific DITO Services.

Addendas: node that may optionally be attached to a CFDI containing additional information to the Invoice.

Annexes: where applicable, annexes to the Master Services Agreement between the Client and DITO, applicable in accordance with the Services contracted for the User.

API: Application Programming Interface, meaning a set of functions and procedures that enable access to a Platform or Mobile Application.

Help Center: electronic documentation of functionalities and tools available to the User in the Platform(s) and/or Mobile Application(s).

Digital Stamp Certificate (CSD): the set of data and characters that evidences the authorship of the CFDI issued by individuals and legal entities, subject to the regulations applicable to the use of the advanced electronic signature and issued by the Tax Administration Service (SAT) exclusively for purposes of CFDI issuance.

CFDI: Comprobante(s) Fiscal(es) Digital(es) por Internet (Digital Tax Receipt(s) via Internet), as defined under Mexican tax law.

Master Services Agreement: where applicable, the entirety of the Master Services Agreement, these Terms and Conditions of Use of the Services, and the corresponding Annexes to the commercial arrangement, including Service Order Annex(es) between the Client and DITO, which together constitute a single instrument and the entire commercial agreement.

Connector: DITO’s proprietary software installed on Client equipment to enable a bilateral electronic communication channel, allowing the secure transmission and return of files to DITO for tax stamping via connection certificates.

Invoice: indistinctly, jointly or individually, a CFDI and/or Withholdings (Retenciones).

Electronic Signature: the set of data and characters that, through digital security mechanisms, links the signatory with the expression of consent to a data message, and which is admissible as evidence in court.

Electronic Signature Plus: an Electronic Signature that adds the use of a code as a security measure to provide two-factor authentication in the signature collection process.

Digital Signature: a type of electronic signature also known as advanced, reliable, or certified electronic signature. It comprises a set of digital certificates (public .cer and private .key) which, together with a password, identify the holder, having been created by electronic means under their exclusive control, in such a manner that it is uniquely linked to the holder and to the data to which it refers. It uses IES technology (Extended Security Infrastructure), commonly known as PKI.

Signatory: any person who uses an Electronic Signature, Electronic Signature Plus, and/or Digital Signature to execute electronic documents and, where applicable, data messages.

PCCFDI: Authorized Certification Provider of Digital Tax Receipts via Internet (Proveedor de Certificación de Comprobantes Fiscales Digitales por Internet).

Platform(s): DITO-owned websites accessible via the internet through which the Services are made available to the User, including, without limitation: www.dito.com.mx, www.interfactura.com, as well as those that may be made available from time to time.

Withholdings (Retenciones): Invoice covering withholdings and payment information associated with dividends, leasing under trust, sale of shares, non-business trust, interest, mortgage interest, payments to foreign residents, retirement plans, prizes, derivatives transactions, and the financial sector.

RI: Internal Registry with the Client identification number, provided by DITO.

Services: the selection of products chosen by the Client, owned by DITO, accessible through the Platform(s) and/or Mobile Application(s), as well as ancillary implementation, delivery, BPaaS, consulting, training, and development services.

Solution(s): specific Service(s) selected by the Client on the Platform and/or in the Master Services Agreement, available through the Platform(s) and/or Mobile Application(s) of the corresponding product(s).

Terms and Conditions of Use of the Services: this instrument, which sets forth in Sections I through XV the general Terms and Conditions of Use of the Services for Users.

Transmission: the electronic transmission by the Client to DITO of Invoice(s) and/or documents for DITO to deliver to the specific contracted destination. DITO is not liable for the Client’s and/or its PCCFDI(s)’ compliance with any of its tax obligations.

Web Service: a mechanism providing a transport medium for the secure submission of documents to DITO with response in seconds.

III. SERVICES.

The Platform(s) and Mobile Applications providing business operating systems are supplied to the User on an “AS IS” basis, while at all times maintaining information security and personal data processing safeguards in compliance with Mexican legislation.

DITO may, at any time, make modifications or updates to the Services, including changes to infrastructure, technical configurations, content features, additions, improvements, presentation of information, among others, in order to comply with applicable legislation and/or to enhance the competitiveness of the offering to Users. Such modifications or updates shall be announced on the corresponding Platforms or Mobile Applications and documented in the Help Center for the User’s reference. DITO shall safeguard the continuity of the functions contracted by the Client, the User’s information, and the availability of the Services.

The User undertakes to keep its information updated on the Platform(s) and/or Mobile Application(s) and to use the Services for lawful purposes, in accordance with their intended use, refraining from any action or conduct that could cause harm to the Platforms and/or Mobile Application(s) or to third parties. The User expressly agrees that, in the event of any damage arising from its conduct, the User shall bear sole responsibility for the legal, civil, and criminal consequences, whether domestic or international, that may result.

The User acknowledges that any third-party links or materials interconnected with or made available through the Services are the sole responsibility of such third parties. Accordingly, the User acknowledges that no warranties, express or implied, are made with respect to title, content, accuracy, compliance, availability, or veracity of any information, products, and/or services of third parties.

Commencement of use of the Services shall begin once the Client:

Executes, where applicable, the Master Services Agreement, these Terms and Conditions of Use of the Services, and, where applicable, the corresponding Annexes.
Pays the applicable Consideration.

Additionally, the User shall, depending on the applicable product:

Complete registration on the corresponding Platform(s) and/or Mobile Application(s); such initial User registration shall not require the use of the Digital Signature (e.firma/FIEL) or the presentation of the Digital Stamp Certificate. These elements shall be required only when the User wishes to enable CFDI issuance functionalities within the Platform.
In the case of CFDI-issuing Users, the User shall have its Digital Signature in force and/or one or more current Digital Stamp Certificates. The use of the Digital Signature (e.firma/FIEL) and the presentation of the Digital Stamp Certificate shall be required only at the time of enabling CFDI issuance functionalities on the Platform. Through the process enabled on the Platform, the User shall execute the PAC Designation Manifest pursuant to rules 2.7.2.5 and 2.7.2.7 of the Miscellaneous Tax Resolution in force, authorizing INTERFACTURA, S.A.P.I. de C.V. (PAC No. 54812) as its Authorized CFDI Certification Provider. Under no circumstances shall INTERFACTURA store the User’s Digital Signature files on its servers; the signing process is performed securely through the portal, with the Digital Signature files neither transmitted to nor retained by INTERFACTURA. The use of the Digital Signature to execute the PAC Manifest constitutes a one-time act that shall not require renewal except upon expiration of the certificate.

IV. INFORMATION SECURITY AND LIMITATION OF LIABILITY.

DITO maintains the following information security measures across the Services:

Availability: DITO maintains the technological infrastructure of hardware, software, and specialized technical personnel necessary to ensure availability of the Services in compliance with the legal requirements applicable to each product.
User Profiles: DITO manages security on a per-User basis through profile(s), controlling the totality of unitary actions existing within the Services.
Back-ups: DITO performs periodic incremental information back-ups.
Session Security: DITO employs information security standards to control and prevent information loss.
Session Timeout for Inactivity: DITO enables session expiration for User session(s) after a configurable period of inactivity.
Soft-Delete: DITO retains data records within the Services to prevent involuntary information loss and mitigate risks of voluntary data deletion. Deleted data are inaccessible to the User, and a DITO Services administrator would have the ability to restore access thereto if necessary.
SSL Certificate: deployed across all Platforms.

DITO shall not be liable to the User for any failures or delays in the provision of the Services arising from:

Force majeure or acts of God.
Negligence and/or misuse of the Service by the User.
Any misuse, modification, or theft of User information where such information is transmitted to DITO through systems other than those offered by the Services and/or their components.
Corrections, updates, or modifications to the Services recommended by DITO to the User and not implemented by the User, or alternatively the User’s performance of corrections not recommended by DITO.
Corrections, updates, and modifications to the Services that DITO is unable to perform due to causes attributable to the User.
Updates or renewals of digital certificates required by the User for the provision of the Services.
Malfunction of computing systems, terminals, or communication systems, internet service, and User connections.
Breach of this instrument and, where applicable, the Master Services Agreement and corresponding Annexes.
Poor quality, error, and/or insufficiency in or of the information provided by the User to DITO.

The User expressly acknowledges and agrees that:

Non-compliance with any of the User’s tax and legal obligations is and shall be the User’s sole and exclusive responsibility; therefore, the User undertakes to indemnify, defend, and hold DITO harmless from and against any requirement, claim, and/or judicial or administrative proceeding arising from such non-compliance.
DITO is not and shall not be liable for the content, veracity, or accuracy of the information contained in the CFDI, documents, contracts, templates, models, transactions, and/or data messages transacted, signed, certified, or exchanged through the Services.
DITO has no obligation to appear in any dispute, litigation, or judicial proceeding arising in connection with a document signed on its Platform, and the User undertakes not to request DITO’s intervention in such proceedings.
In no event shall DITO or the User be liable to each other or to any person for any damages, including without limitation indirect, incidental, exemplary, remote, or consequential damages, lost profits, loss of earnings, actual damages, moral damages, loss of data and/or information, and/or personal data security breaches that the User, DITO, or any third party may suffer, even if advised of the possibility of such damages.
Neither the User nor DITO shall be liable for any delay or breach of the obligations under this instrument resulting directly from force majeure or acts of God, including but not limited to natural disasters, fire, flood, earthquake or electrical storm, variations or failures of electric power, sabotage, accidents, embargoes, riots, civil disturbances or exercise of civil authority, pandemics, and the like.
Should DITO be unable to provide the Services by reason of force majeure or acts of God, DITO shall notify the Client of the estimated period for resumption of the Services. If the causes preventing the provision of the Services persist for more than 15 (fifteen) consecutive calendar days, the Client may request termination of the Services, paying the applicable Consideration for the Services actually rendered.
DITO warrants, in operational terms, that even if an event of force majeure or act of God occurs, the User’s information shall remain safeguarded and shall not be lost by reason of such events. Any information sent by the User to DITO, or vice versa, at the precise moment in which any of the adverse events mentioned herein occurs, cannot be warranted by DITO.

V. INDUSTRIAL AND INTELLECTUAL PROPERTY.

DITO is the sole owner of, and holds exclusive title to, the rights granted by applicable law and/or international treaties to which Mexico is a party concerning industrial and intellectual property, in respect of all trademarks, distinctive signs, commercial notices, computer programs, and compilations through which it commercializes and provides its Services, including, without limitation, technological developments, codes, designs, domains, “know-how”, and/or assets or rights to which it is entitled by its own right in the field of industrial and intellectual property.

DITO grants no license or authorization of use of any nature whatsoever over its proprietary industrial and intellectual property.

The User shall not modify, alter, suppress, copy, reproduce, distribute, sell, decompile, disassemble, transfer, reverse engineer, or attempt to extract the source code, in whole or in part, of DITO’s Services, Platforms, and Mobile Applications, assuming, in the event of so doing, liability to pay DITO the corresponding amount for damages and lost profits.

VI. CONFIDENTIALITY.

The User and DITO agree that throughout the entire provision of the Services, all technical, administrative, and commercial know-how, processes and procedures (including sales, promotion, and marketing procedures), information, user lists, formulas, techniques, cost and sales information, research and development information, pricing information, trade secrets, source codes, industrial and commercial secrets, inside information, business plans, feasibility studies, ideas, products, services, financial information, technical specifications, materials, discoveries, data, and other elements relating to its products or operations, all of which afford a favorable competitive position in the market in which they participate, the disclosure or exploitation of which by the Receiving Party or third parties would cause severe, substantial, and irreparable damages and losses to the Disclosing Party, shall be treated as Confidential Information.

The Receiving Party shall have no right over the Confidential Information, except solely and exclusively for purposes of complying with its obligations under this instrument and its Annexes.

The confidentiality obligations assumed shall be in force throughout the entire duration of the provision of the Services, as well as for a period of 3 (three) years counted from the termination of the relationship between the User and DITO.

DITO shall not, at any time or for any reason, deliver User information to government authorities without the User’s prior written consent, except by judicial or administrative order issued by a competent authority.

The User authorizes DITO to send information related to the Services in accordance with Articles 16, 18, and 18 bis of the Federal Consumer Protection Law.

VII. PRIVACY.

Pursuant to the Federal Law for the Protection of Personal Data Held by Private Parties and its corresponding Regulations, DITO makes available for consultation the Privacy Notice by which it is governed and identifies itself as the controller of the use and processing of personal data collected from the User, who is the owner of such data; as well as the processor of the personal data that the User submits to it; therefore, by providing personal data of third parties, the User represents that it has obtained their consent for DITO to process their personal data.

VIII. CONSIDERATION AND MODIFICATIONS TO THE SERVICE.

The Client undertakes to pay DITO, as Consideration for the Services, the amounts set forth on the Platform, in the Master Services Agreement, and/or in any Service Order Annex(es), in accordance with the conditions established therein.

Should the Client have contracted a service with limited transactions, once such transactions are exceeded, the Client shall contract a new package and make the corresponding payment.

The User acknowledges that, in the event of payment default, DITO reserves the right to suspend or cancel the provision of Services in accordance with the terms agreed with the Client.

DITO shall not refund any amount for services not used and/or accrued by the Client. CLARIFICATION OF SERVICES COMPLEMENTARY TO CERTIFICATION. In compliance with rule 2.7.2.5, section II, of the Miscellaneous Tax Resolution in force, the User acknowledges that DITO, through INTERFACTURA, S.A.P.I. de C.V., in its capacity as Authorized CFDI Certification Provider No. 54812, directly provides the CFDI certification service and, additionally, the following complementary services in accordance with the scope of the product contracted: issuance of CFDI, reception and validation of tax documents, electronic transmission to communities, collections management, tax reporting, and other functionalities described in Section XVI of these Terms and Conditions. ELECTRONIC SERVICE ORDER. At the time of contracting Services on the Platform, DITO shall generate an electronic Service Order detailing the specific Services contracted by the Client, the applicable Consideration, and the term of validity. The Service Order constitutes an integral part of these Terms and Conditions and of the commercial agreement between the Client and DITO. The Client may consult its outstanding Service Order(s) at any time through its profile on the Platform. The Service Order, together with the CFDI issued for the Consideration and the corresponding proof of payment, shall constitute the documentary evidence of the materiality of the operations between the Client and DITO.

The applicable Consideration for the Service(s) shall be increased annually, automatically, without need of further agreement between the Parties, in accordance with the percentage increase of the National Consumer Price Index (INPC), as published in the Official Gazette of the Federation.

The cost of the Services may be increased by DITO at any time without need of written authorization from the Client, with 30 calendar days’ prior notice to the Client before the effective date of the new pricing.

IX. TERMINATION OF THE SERVICES.

DITO may terminate the provision of Services to the User(s) at any time and/or upon any breach of the obligations agreed upon in the Master Services Agreement, where applicable, and/or this instrument, including, without limitation, if the User:

Provides false information or data, or commits any act of fraud, misrepresentation, or falsification of such information;
Engages in any act or attempted act of corruption;
Is published in the Official Gazette of the Federation as having been confirmed under the definitive status provided in Article 69-B of the Federal Tax Code; and
Upon declaration of insolvency or commercial bankruptcy of the Client.

In the event of termination of the Services by DITO, DITO shall notify the User 15 calendar days in advance of the effective date of termination.

Termination of the Services shall not release the Client from any outstanding Consideration payable in favor of DITO.

X. SUPPORT.

In accordance with the Services contracted by the Client, the User shall have access to technical support.

XI. NO EMPLOYMENT RELATIONSHIP.

The User accepts that this instrument, the Master Services Agreement, and/or the Annexes, where applicable, do not give rise to any labor or employer-employee relationship between the officers, consultants, agents, and employees of the User and DITO.

The User assumes any liability arising from its labor and subordinate relationships, of an individual or collective nature, with its workers, employees, dependents, or administrative personnel, releasing DITO from any obligation of a labor nature.

The User shall have entered into prior individual employment agreements in which it appears as sole responsible party with those who provide subordinated services to it, or alternatively, a professional services agreement in which the User appears as Service Recipient (Prestatario).

The User expressly accepts that DITO is not an employer, joint employer, or substitute employer of any employee, agent, consultant, and/or officer of the User and undertakes to assume all of its legal responsibilities in the relationships it maintains with its dependents, subordinates, service providers, employees, unions, and third parties. Accordingly, the User undertakes to indemnify, defend, and hold DITO harmless from any individual or collective lawsuit, tax, administrative, social security, or any other proceeding arising from the User’s breach of the obligations described in this section before any federal or local authority.

XII. NO ASSIGNMENT.

The rights and obligations acquired by the User are personal and non-transferable, given that the contracted Services may not be assigned, transferred, or conveyed under any title to any individual or legal entity.

DITO may assign, as a whole or in part, the rights and obligations generated to any of its affiliates, subsidiaries, and companies belonging to its corporate group.

XIII. TERM OF THE TERMS AND CONDITIONS OF USE OF THE SERVICES.

This instrument shall remain in full force and effect for as long as the User has access to the Services.

XIV. AMENDMENTS, NOTICES, COMMUNICATIONS, AND CONTACT.

Should DITO need to modify the conditions of the Services, it shall disclose the applied changes through electronic communications on its Platforms and/or Mobile Applications, or by email, indicating the latest version thereof. DITO reserves the right, at its sole discretion, to change, modify, add to, or remove portions of this instrument and/or (where applicable) the Master Services Agreement and Annexes.

All notices regarding this instrument from the User to DITO shall be made via email to legal@interfactura.com.

The User accepts that any notice or communication from DITO shall be delivered to the email address designated by the User for such purposes upon creation of its account and/or registration in the Services. The User undertakes to keep its contact information updated in the User profile of the Services, which DITO shall use for any notice, communication, and/or required contact.

XV. GOVERNING LAW AND JURISDICTION.

The User and DITO agree to submit to the laws of the United Mexican States and to the courts of the City of Monterrey, Nuevo León. Accordingly, the User and DITO expressly waive any other jurisdiction that may otherwise be applicable by reason of their current or future domiciles, except as otherwise provided in a writing signed by both parties.

XVI. TERMS AND CONDITIONS OF USE OF THE PRODUCTS.

This section applies exclusively to User(s) that have contracted the specific product(s) on the Platform and/or in accordance with the scope set forth in the Master Services Agreement entered into between the Client and DITO. Each product shall be subject to the Terms and Conditions of Use of the Services described in this instrument and additionally to the Terms and Conditions of Use of the Product(s) applicable to it, as set forth below.

DITO is a product available on the Platform through the internet and on a Mobile Application for the iOS system, offering functionalities to create and access catalogs of clients, products, branches, profiles and roles, account statements, among others, as well as to issue, cancel, and consult Invoice(s), capture received payments and income reports, send documents by email from the Platform, validate and consult documents received by email, integrate Addendas, and access electronic collaboration with large corporations through the Transmission of Invoice(s) and/or documents.

DITO features functionalities classified by their orientation toward collaboration with clients and collaboration with suppliers as follows:

Unlimited issuance
Early Collection (Cobro Anticipado)
Collections and concentration account
SPEI, means of payment, and financing
SMS Notifications
Reporting to SIC and payroll
API integration and Buzón Tributario
Metadata and client portal
Branding configuration and PDF
Issuance-Collaboration with communities
Control Panel
Advanced Analytics
Official Catalog of CFDI Complements

XVII. INFORMATION SAFEKEEPING AND STORAGE MODALITIES.

A. STORAGE DEFINITIONS.

For purposes of this section, the following terms shall have the meanings ascribed below:

Tax Document: indistinctly, a CFDI certified by INTERFACTURA in its capacity as PAC, or a CFDI issued by another Authorized Certification Provider of Digital Tax Receipts via Internet and uploaded by the User onto the Platform for purposes of collections management, transmission, or electronic collaboration with large buyers.

Hot Storage: a safekeeping modality for Tax Documents with direct visibility on the Platform and online consultation immediately available to the User, without any additional procedure.

Cold Storage: a safekeeping modality for Tax Documents without direct visibility on the Platform, the retrieval of which by the User requires the filing of a technical support ticket with DITO and the execution of which may be subject to additional fees.

B. SCOPE OF SAFEKEEPING.

DITO’s information safekeeping service covers the User’s Tax Documents, including both CFDI directly certified by INTERFACTURA as PAC and CFDI issued by other certification providers and uploaded by the User onto the Platform for collections management or electronic transmission. The User’s source transactional data, as well as any information residing on operating systems of clients or third-party technology providers, do not form part of the subject matter of the present safekeeping.

For Tax Documents issued by other Authorized Certification Providers of Digital Tax Receipts via Internet and uploaded by the User onto the Platform, the safekeeping period set forth in subsection G of this section shall be computed from the date such document is uploaded onto the Platform.

C. HOT-TO-COLD MIGRATION CRITERION.

Migration of a Tax Document from Hot Storage to Cold Storage shall be governed by the document’s status, not by purely temporal criteria. Only Tax Documents with paid or closed status shall be eligible for migration to Cold Storage. Tax Documents in any other status, including without limitation: payment pending, in collection process, under review, or in dispute, shall remain in Hot Storage regardless of their age.

D. EXTENDED VISIBILITY.

DITO Users shall not individually negotiate longer Hot Storage visibility periods. DITO may, in the future, offer extended visibility as an additional paid service, in which case it shall be announced through the channels established in Section XIV of this instrument.

E. RETRIEVAL FROM COLD STORAGE.

To retrieve Tax Documents held in Cold Storage, the User shall file a request through DITO’s technical support system. Execution of such retrieval shall be subject to the User’s volume metrics and may generate an additional charge, which shall be communicated to the User prior to execution of the request.

F. END OF SERVICE AND DISPOSITION OF DOCUMENTS.

Upon termination of the contractual relationship between the User and DITO, INTERFACTURA may dispose of the safeguarded Tax Documents in accordance with its internal information management policies, retaining only such documentation whose safekeeping is required pursuant to applicable tax legislation. DITO shall have no obligation to deliver to the User the totality of the safeguarded Tax Documents at the time of termination of the service.

G. MINIMUM LEGAL SAFEKEEPING OBLIGATION.

The minimum legal safekeeping obligation for Tax Documents is 3 (three) months pursuant to applicable tax legislation. Notwithstanding, INTERFACTURA, as PAC, offers its Users a safekeeping period on the DITO platform comprising the current fiscal year and the 4 (four) immediately preceding fiscal years (5 years in total), which period is voluntary and exceeds the legal minimum, constituting an additional benefit in favor of the User.

H. TAXPAYER’S RECORD-RETENTION OBLIGATION.

The safekeeping service provided by DITO does not substitute for, nor relieve the User of, its own obligation to retain the accounting and tax records corresponding to it pursuant to the Federal Tax Code and other applicable provisions. The User is solely responsible for maintaining its own copies of the Tax Documents during the periods established by applicable law, regardless of the safekeeping periods offered by DITO.

EXPRESS AUTHORIZATIONS TO DITO REQUIRED FOR THE USE OF THE DITO PRODUCT

The User of the DITO product hereby acknowledges, and expressly consents to, the following, where it has enabled the corresponding functionalities and scope under the Platform and/or the Master Services Agreement between the Client and DITO. The authorization set forth in clause (a) below applies exclusively to Users that have enabled CFDI issuance functionalities on the Platform. Users that do not issue CFDI through DITO are not subject to such authorization and are not required to execute the PAC Designation Manifest.

That INTERFACTURA, S.A.P.I. de C.V., in its capacity as Authorized Certification Provider of Digital Tax Receipts via Internet under number 54812 (hereinafter referred to as DITO), shall deliver to the Tax Administration Service a copy of the CFDI and Withholdings it has certified, in order to comply with the Miscellaneous Tax Resolution in force. Execution of the Designation Manifest of DITO as Authorized Certification Provider shall be carried out through the process enabled on the Platform by means of the use of the User’s Digital Signature (e.firma/FIEL), without such use entailing storage of the Digital Signature files on INTERFACTURA’s servers. Such execution constitutes a one-time act that shall remain in force throughout the entire commercial relationship between the User and DITO, without need of periodic renewal, except upon expiration of the certificate. The User declares under penalty of perjury that it has the legal authority necessary and sufficient to bind the legal entity it represents, where applicable, assuming full responsibility for such declaration.
That DITO carry out consultations and procedures on the Tax Administration Service’s internet portal relating to the Procedure to be followed for obtaining the Opinion of Compliance with Tax Obligations set forth in the Miscellaneous Tax Resolution in force.
That, through DITO, consultations and procedures be carried out on the Tax Administration Service’s internet portal for the User’s access to its issued and received Invoices.
That DITO perform the procedures, acts, and processes necessary in the product to comply with the applicable provisions of the Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin (Anti-Money Laundering Law) and other applicable legal provisions on the prevention of money laundering.
That DITO render the service of self-issuance of Invoices, Electronic Payment Receipts, interest, payment plans, and documents generated as a result of the commercial relationship between the Client and its suppliers of goods and/or services.
The Client that elects to activate notifications to a Credit Information Society (SIC) accepts that all credits of its debtors shall be notified. Once SIC notification is activated, it may not be deactivated.

FINAL REPRESENTATIONS OF THE USER.

The User expressly represents that:

It has read and understood, to its full satisfaction, this instrument, and that it is in full use and enjoyment of its faculties and rights; therefore, it has no legal impediment to enter into these Terms and Conditions of Use of the Services;
It voluntarily decides to use the Services and Solution(s) under its sole responsibility;
It consents, by means of the execution of this instrument, to use the mechanisms of Electronic Signature, Electronic Signature Plus, or Digital Signature to manifest its consent in contracting or modifying the Services, and in updating policies and documents that DITO may bring to its consideration;
Electronic documents and data messages bearing a Digital Signature produce the same legal effects, validity, and binding force as those executed by handwritten signature, and have the same evidentiary value as that which applicable provisions afford to handwritten signatures.
The incorporation of a Digital Signature in a data message and/or electronic document warrants the authorship and integrity of the document, and that such signature corresponds exclusively to the Signatory; consequently, all acts signed using the Digital Signature Certificate shall be attributable to the User holding the same.

Last updated: July 1, 2026