In accordance with the Miscellaneous Fiscal Resolution 2020, in its chapter 2.6. on volumetric controls of certificates and laboratory reports applicable to hydrocarbons and petroleum products, Annex 30 establishes the technical specifications of functionality and security of the equipment and software for volumetric controls of hydrocarbons or petroleum products.
Therefore, it is established that the equipment and software to carry out volumetric controls of hydrocarbons or petroleum products must comply with the specific functionalities detailed in the Annex, such as: allowing the generation of volume records through measurement systems, allowing the collection and storage of information through a given computer program and allowing the information to be processed in order to generate daily and monthly information reports.
In addition, the sources of information on oil and gas volume records are specified, which must be obtained from the measurement systems and comply with the characteristics determined in paragraph 30.4 of Annex 30.
In this respect, the information on the type of oil or petroleum products, corresponding to each operation of reception, delivery or control of stocks, should be obtained from:
- a) Opinions issued by suppliers authorized by the SAT.
- b) Instruments installed on-line for chromatography or density, verified by suppliers authorized by the SAT.
The tax information on the acquisition, disposal or provision of services contained in the CFDIs that must be collected are the keys in the RFC of the issuer or recipient, the CFDI tax sheet, the volume, price per unit of measurement of the good and the total amount of the transaction.
Likewise, the norms and standards of general application in the design and installation of systems, equipment and measuring instruments are specified, which are part of the normative references established in the Miscellaneous Fiscal Resolution 2020.
The information in Annex 30 can be consulted in detail at the following link:
Lic. Génesis Moyeda Salazar
Gloria Ponce de León & Hernández