Terms and conditions

I. DITO AND THE USER.

INTERFACTURA, S.A.P.I. de C.V. (hereinafter “DITO”) is incorporated in accordance with the laws of the Mexican Republic and holds federal taxpayer registration number INT020124V62.

The creation of any registration to generate a User profile in DITO requires reading, understanding, and expressing consent to these Terms and Conditions of Service Use prior to beginning the use of the Services. This instrument is applicable to all DITO Services and is legally binding between You and DITO. LEGAL BASIS OF THESE TERMS AND CONDITIONS AS A CONTRACT. These Terms and Conditions of Service Use constitute an adhesion contract entered into between the User and DITO, with full binding legal effect between the parties, in accordance with the following: (i) Articles 78 and 79 of the Commercial Code establish that in commercial conventions, each party is obligated in the manner and terms in which they appear to have intended to be obligated, without the validity of the commercial act depending on the observance of specific formalities or requirements; (ii) Articles 89 and 89 Bis of the Commercial Code recognize that legal effects, validity, or binding force shall not be denied to any type of information solely because 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 establishes that consent may be express or tacit, and is express when it is manifested verbally, in writing, by electronic, optical, or any other technology, or by unequivocal signs; (iv) The Federal Consumer Protection Law, in its articles 85 and 86, recognizes the validity of adhesion contracts as binding legal instruments. Consequently, the acceptance of these Terms and Conditions by the User through the Platform constitutes the execution of a commercial contract with full legal validity, without the need for the signing of a separate instrument for the obligations agreed upon herein to take effect. These Terms and Conditions are applicable to all DITO Users. In the case of Clients operating as large payers or community administrators, these Terms and Conditions shall be supplemented by the corresponding Service Provision Agreement.

Client: The natural or legal person that has contracted a Service owned by DITO. The Terms and Conditions of Service Use, together with the Service Provision Agreement and corresponding Annexes, if applicable, constitute the entire commercial agreement between the Client and DITO.

Guest: The natural or legal person who, through a Client’s contract with DITO, is invited to collaborate on any of the Platforms and/or Mobile Applications free of charge through their registration and, if applicable, the signing of corresponding documents, including this instrument.

User: Indiscriminately a Client or a Guest who, through a natural person, uses DITO’s Services in their own right or on behalf of a legal entity under oath that they have current and sufficient legal powers to be bound by their Digital Signature, with their represented party being in agreement with this instrument.

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

The User must not disclose their account information to anyone else. The User is solely responsible for maintaining the confidentiality and security of their account by safeguarding and keeping confidential the password assigned for accessing the Services, and for all activities that occur on or through their account. The User is responsible for all actions, conduct, or omissions performed with their User account.

DITO shall not be responsible for any loss derived from the unauthorized use of the User account. DITO reserves the right to approve, modify, or delete the User account if their identity or that of their valid Digital Signature Certificate cannot be verified, if any information provided for User registration is false, or for any other cause at DITO’s discretion.

Users who have enabled CFDI issuance functionalities must maintain their Digital Signature valid during the time they wish to make use of said functionalities. For other Users, the Digital Signature is not a requirement to use the Services.

II. DEFINITIONS.

For the purposes of these Terms and Conditions of Service Use, the following terms shall have the meaning attributed to them below:

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

Addendas: Node that may be optionally attached to a CFDI with additional information to the Invoice.

Annexes: If applicable, annexes to the Service Provision Agreement between the Client and DITO, applicable according to the Services contracted for the User.

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

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

Digital Seal Certificate: Set of data and characters that accredits the authorship of the CFDIs issued by natural and legal persons; it is subject to the regulation applicable to the use of advanced electronic signatures and is issued by the Tax Administration Service for the exclusive purposes of CFDI issuance.

CFDI: Internet Digital Tax Voucher(s).

Service Provision Agreement: If applicable, it is the combination of the Service Provision Agreement, these Terms and Conditions of Service Use, and the Annexes corresponding to the commercial agreement, including Annex(es) of Service Order(s) between the Client and DITO, which together represent a single instrument and the entire commercial agreement.

Connector: DITO software installed on the Client’s equipment to enable a bilateral electronic communication medium, allowing for the sending and return of files to DITO for their fiscal stamping in a secure manner, thanks to connection certificates.

Invoice: Indiscriminately, collectively or individually, a CFDI and/or Withholdings.

Electronic Signature: Set of data and characters that, through digital security mechanisms, links the signer with the expression of consent regarding a data message and is admissible as evidence in court.

Plus Electronic Signature: An electronic signature that adds the use of a code as a security measure to have a dual factor of authentication in the signature collection process.

Digital Signature: A type of electronic signature known as an advanced, reliable, or certified electronic signature. It is composed of a set of digital certificates (public .cer and private .key), which, in addition to a password, allow for identifying the holder, as it has been created by electronic means under their exclusive control, such that it is linked uniquely to them and to the data to which it refers. It uses IES technology, Extended Security Infrastructure, popularly known as PKI.

Signer: Any person who uses an Electronic Signature, Plus Electronic Signature, and/or Digital Signature to sign electronic documents and, if applicable, data messages.

PCCFDI: Authorized Certification Provider of Internet Digital Tax Vouchers.

Platform(s): Websites accessible via the internet owned by DITO 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 become available over time.

Withholdings: Invoice covering withholdings and payment information associated with dividends, trust leasing, sale of shares, non-business trusts, interest, mortgage interest, payments to foreigners, retirement plans, prizes, derivative operations, and the financial sector.

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

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

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

Terms and Conditions of Service Use: This document which establishes in sections I to XV the general Terms and Conditions of Service Use for Users.

Transmission: Consists of the electronic sending by the Client to DITO of Invoice(s) and/or documents so that DITO may deliver them to the specific contracted destination. DITO is not responsible for the compliance by the CLIENT and/or their PCCFDI(s) of any of their fiscal obligations.

Web Service: Mechanism that provides a transport medium to send documents to DITO securely and with a response in seconds.

III. SERVICES.

The Platform(s) and Mobile Applications that offer business operating systems are supplied to the User in their current state, maintaining at all times the security characteristics of information and personal data processing in accordance with Mexican legislation.

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

The User agrees to update their information 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 performing any action or conduct that may cause damage to the Platforms and/or Mobile Application(s) or to third parties. The User expressly accepts that in the event of damage caused by their conduct, they will be responsible for the legal, civil, and criminal consequences, national or international, that may arise.

The User accepts that links or materials of third parties that are interconnected or made available with the Services are the exclusive responsibility of said third parties. Therefore, the User accepts that there are no warranties, either express or implied, regarding the ownership, content, accuracy, compliance, availability, or veracity of third-party information, products, and/or services.

The start of the use of the Services shall commence once the Client:

Signs, if applicable, the Service Provision Agreement, these Terms and Conditions of Service Use, and, if applicable, the corresponding Annexes.
Makes the payment of the applicable Consideration(s).

Additionally, the User must, according to the applicable product:

Complete their registration on the corresponding Platform(s) and/or Mobile Application(s); such initial User registration will not require the use of the Digital Signature (e.firma/FIEL) nor the presentation of the Digital Seal Certificate. Such elements will be required only when the User wishes to enable CFDI issuance functionalities within the Platform.
In the case of CFDI issuing users, they must have their valid Digital Signature and/or one or more valid Digital Seal Certificates. The use of the Digital Signature (e.firma/FIEL) and the presentation of the Digital Seal Certificate will be required only at the time of enabling CFDI issuance functionalities on the Platform. Through the process enabled on the Platform, the User shall sign the PAC Designation Manifesto in accordance with rules 2.7.2.5 and 2.7.2.7 of the current Miscellaneous Fiscal Resolution, authorizing INTERFACTURA, S.A.P.I. de C.V. (PAC No. 54812) as their Authorized Certification Provider for CFDIs. Under no circumstances shall INTERFACTURA store the User's Digital Signature files on its servers; the signing process is carried out securely through the portal, without the Digital Signature files being transmitted to or safeguarded by INTERFACTURA. The use of the Digital Signature to sign the PAC Manifesto constitutes a single act that will not require renewal except upon expiration of the certificate.

IV. COMPUTER SECURITY AND LIMITATIONS OF LIABILITY.

DITO has the following computer security measures in the Services:

Availability: DITO has the technological hardware, software, and specialized technical personnel infrastructure to guarantee the availability of the Services in accordance with the legal requirements applicable to each product.
User Profiles: DITO manages security per User based on profile(s), controlling all unit actions existing in the Services.
Backups: DITO performs periodic incremental information backups.
Session Security: DITO uses computer security standards to control and avoid information loss.
Inactivity Session Timeout: DITO allows for the activation of the expiration of the User session(s) after a determinable period of inactivity.
Soft-Delete: DITO maintains data records in the Services to avoid involuntary information loss or mitigate risks of voluntary data deletion. Deleted data are inaccessible to the User, and a DITO Service administrator would have the possibility of recovering access to them if necessary.
SSL Certificate on all Platforms.

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

Fortuitous events or force majeure.
Negligence and/or misuse of the Service by the User.
Any misuse, modification, or theft of the User's information in the event that said 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 performed by the User, or the performance by the User of corrections not recommended by DITO.
Corrections, updates, and modifications to the Services that DITO cannot perform due to a cause attributable to the User.
Updates or renewals of digital certificates required by the User for the provision of the Services.
Malfunction of the computer systems, terminals, or communication, internet service, and connections of the User.
Non-compliance with this instrument and, if applicable, the Service Provision Agreement and corresponding Annexes.
Poor quality, error, and/or insufficiency in the information provided by the User to DITO.

The User expressly acknowledges and accepts that:

Failure to comply with any of the User's fiscal and legal obligations is and shall be solely and exclusively their responsibility, and they are therefore obligated to indemnify and hold DITO harmless from any requirement, claim, and/or judicial and/or administrative proceeding derived from said failure.
DITO is not and shall not be responsible for the content, veracity, or precision of the information contained in the CFDIs, 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 trial generated by virtue of a document signed on its Platform, and the User commits not to request the intervention of DITO in such proceedings.
In no case shall DITO or the User be liable to each other or to any person for any loss, including but not limited to indirect, incidental, excessive, remote, or eventual damages, loss of profit, loss of earnings, consequential damage, moral damage, loss of data and/or information, and/or security breaches regarding personal data that the User, DITO, or a third party might suffer, even if notified of the possibility that such damages might occur.
The User and DITO shall not be responsible for any delay or failure to fulfill the obligations of this instrument resulting directly from a fortuitous event or force majeure, including but not limited to natural disasters, fire, flood, earthquake, or electrical storm, power variations or failures, sabotage, accidents, embargoes, riots, civil disturbances, or exercise of civil authority, pandemics, etc.
In the event that DITO cannot provide the Services due to a fortuitous event and/or force majeure, DITO will notify the Client of the estimated time for the 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 the termination of the Services, covering the Consideration applicable for the Services effectively provided.
In terms of operability, DITO guarantees that even if a fortuitous event or force majeure occurs, the User’s information will remain safeguarded and will not be lost due to the aforementioned events. Information sent by the User to DITO, or vice versa, during the precise moment in which one of the aforementioned adverse events occurs, cannot be guaranteed by DITO.

V. INDUSTRIAL AND INTELLECTUAL PROPERTY.

DITO holds the exclusive ownership and title of the rights granted by current laws and/or international treaties to which Mexico is a party regarding industrial and intellectual property for all trademarks, distinctive signs, trade names, computer programs, and compilations through which it markets and provides its Services, including, without limitation, technological developments, codes, designs, domains, “know-how” models, and/or assets or rights that correspond to it in the field of industrial and intellectual property in its own right.

DITO does not grant any license or authorization of use of any kind regarding the industrial and intellectual property it owns.

The User may not modify, alter, delete, copy, reproduce, distribute, sell, decompile, disassemble, transfer, apply reverse engineering techniques, or attempt to extract the source code, either totally or partially, from DITO’s Services, Platforms, and Mobile Applications, assuming the responsibility in case of doing so to pay DITO the amount corresponding to the resulting damages and losses.

VI. CONFIDENTIALITY.

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

The Receiving Party has no right to the Confidential Information, except and exclusively for the purposes of complying with their obligations contracted under this instrument and its Annexes.

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

DITO shall at no time and for any reason deliver User information to government authorities without the prior written consent of the User, except by a judicial or administrative order issued by a competent body.

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.

Based on the Federal Law on 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 party responsible for the use and processing of the personal data it intends to collect from the User, the owner of said data; as well as being the party in charge of the personal data that the User sends to it. Therefore, by providing personal data related to third parties, the User acknowledges having the consent of the latter for DITO to process their personal data.

VIII. CONSIDERATION(S) AND MODIFICATIONS TO THE SERVICE.

The Client agrees to pay DITO as Consideration for the Services the amounts set forth on the Platform and in the corresponding electronic Service Order, in accordance with the conditions established therein. In the case of Clients operating as large payers or community administrators.

Prior to the acceptance of the renewal of the Services by the Client, DITO will generate the corresponding billing document, the non-payment of which in a timely manner will authorize DITO to suspend the contracted Services. The User acknowledges that, in case of non-payment, DITO reserves the right to suspend or cancel the provision of Services in accordance with the conditions established with the Client.

DITO will not reimburse any amount for services not used and/or accrued by the Client.

In compliance with the provisions of rule 2.7.2.5, section II of the current Miscellaneous Fiscal Resolution, the User acknowledges that DITO, through INTERFACTURA, S.A.P.I. de C.V., in its capacity as Authorized Certification Provider for CFDIs No. 54812, directly provides the CFDI certification service and, additionally, the following complementary services according to the scope of the contracted product: CFDI issuance, reception and validation of fiscal documents, electronic transmission to communities, collection management, fiscal reports, and other functionalities described in Section XVI of these Terms and Conditions. The specific scope of the complementary services effectively provided shall depend on the product contracted by the Client according to the functional catalog described in Section XVI of this instrument.

At the time of contracting Services on the Platform, DITO will generate an electronic Service Order detailing the specific Services contracted by the Client, the applicable Consideration, and the validity period. The Service Order constitutes an integral part of these Terms and Conditions and the commercial agreement between the Client and DITO. The Client may consult their valid Service Order(s) at any time through their profile on the Platform. The Service Order, together with the CFDI issued for the Consideration and the corresponding payment receipt, constitute the documentary evidence of the materiality of the operations between the Client and DITO.

In the case of applying for the first-time contracting of the DITO Platform, an additional registration fee will be applied to the Consideration for the contracted Services. This fee shall not be applicable to Users who collaborate through communities whose purpose is commercial collaboration contracted by a large purchaser, nor for Clients in reactivation, who instead will be subject to the reactivation fee indicated in the following paragraph.

The Rates applicable for the Services shall be updated annually according to the percentage increase in the National Consumer Price Index (INPC) published by the National Institute of Statistics and Geography in the Official Gazette of the Federation, in order to preserve the real value of the Consideration against inflation. Such update shall operate automatically, without the need for a new agreement between the Parties.

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

IX. TERMINATION OF SERVICES.

DITO may terminate the provision of the Services to the User(s) at any time and/or in the event of any breach of the obligations agreed upon in the Service Provision Agreement, if applicable, and/or this instrument, including but not limited to if the User:

Provides false information or data, as well as any act of fraud, misrepresentation, and falsification of said information,
Performs an act of corruption or attempted corruption,
Is published in the Official Gazette of the Federation for having configured the definitive status of article 69-B of the Federal Fiscal Code, and
In the case of a declaration of insolvency or commercial contest of the Client.

The termination of the Services does not exempt the Client from any outstanding Consideration(s) applicable in favor of DITO.

X. SUPPORT.

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

XI. NO LABOR RELATIONSHIP.

The User accepts that this instrument, the Service Provision Agreement, and/or the Annexes, if applicable, do not constitute any labor or employer-employee relationship between the User’s officials, consultants, agents, and employees and DITO.

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

The User must have previously entered into individual employment contracts in which they appear as the sole responsible party with those who provide them with a subordinate service, or, alternatively, a professional service provision contract in which they appear as the Service Provider.

The User expressly accepts that DITO is not an employer, joint employer, or substitute employer of any employee, agent, consultant, and/or official of the User and agrees to assume all their legal responsibilities in the relationships they maintain with dependents, subordinates, service providers, employees, unions, and third parties. Therefore, the User is obligated to hold DITO harmless from any individual or collective trial, fiscal, contentious, social security, or any other nature proceeding that derives from the breach of the User's obligations described in this section before any federal or local authority.

XII. NON-ASSIGNMENT.

The rights and obligations acquired by the User are personal and non-transferable, by virtue of the fact that the Services contracted may not be assigned, transferred, or transmitted under any title to any natural or legal person.

DITO may partially or totally assign the rights and obligations generated to any of its affiliates, subsidiaries, and companies belonging to its corporate group.

XIII. VALIDITY OF THE TERMS AND CONDITIONS OF SERVICE USE.

This instrument shall be valid for as long as the User has access to the Services.

XIV. MODIFICATIONS, NOTIFICATIONS, NOTICES, AND CONTACT.

In the event that DITO needs to modify the conditions of the Services, it will make the applied changes known through electronic communications on its Platforms and/or Mobile Applications, or via email, indicating the latest version thereof. DITO reserves the right, at its sole discretion, to change, modify, add, or delete parts of this document and/or (if applicable) the service provision agreement and annexes.

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

The User accepts that any notification or notice from DITO will be made to the email address that the User has designated for such purposes when creating their account and/or registration in the Services. The User is obligated to keep their contact information updated in the User profile of the Services, which will be used by DITO for any required notification, notice, and/or contact.

XV. APPLICABLE LAW AND JURISDICTION.

The User and DITO agree to submit themselves to the laws of the United Mexican States and to the courts of the City of Monterrey, Nuevo León. Therefore, the User and DITO expressly waive any other jurisdiction that might correspond to them by reason of their current or future domiciles, except for contrary provision signed by both parties accordingly.

XVI. TERMS AND CONDITIONS OF PRODUCT USE.

This numeral is applicable exclusively to Users who have contracted the specific product(s) according to the scope indicated on the Platform and in the corresponding Service Order, which, together with these Terms and Conditions, integrate the commercial agreement between the Client and DITO. Each product is subject to the Terms and Conditions of Service Use described in this instrument and additionally to the Terms and Conditions of Product Use that are applicable to it and which are established below.

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

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

Unlimited issuance
Advance Collection
Collection and concentration account
SPEI, payment methods, and financing
SMS Notifications
Report to the SIC and payroll
API Integration and Tax Mailbox
Metadata and client portal
Brand configuration and PDF
Collaboration-Issuance with communities
Control Panel
Advanced Analytics
Official Catalog of Complement for the CFDI

XVII. INFORMATION SAFEGUARDING AND STORAGE MODALITIES.

A. STORAGE DEFINITIONS.

For the purposes of this section, the following terms shall have the meaning attributed to them below:

Fiscal Document: Indiscriminately, a CFDI certified by INTERFACTURA in its capacity as a PAC, or a CFDI issued by another Authorized Certification Provider of Internet Digital Tax Vouchers and uploaded by the User to the Platform for purposes of collection management, transmission, or electronic collaboration with large purchasers.

Hot Storage: Modality of safeguarding Fiscal Documents with direct visibility on the Platform and online consultation available to the User immediately, without the need for additional processing.

Cold Storage: Modality of safeguarding Fiscal Documents without direct visibility on the Platform, whose recovery by the User requires the formulation of a technical support ticket to DITO and whose execution may be subject to an additional cost.

B. SCOPE OF THE SAFEGUARDING.

The DITO information safeguarding service includes the User’s Fiscal Documents, including both CFDIs certified directly by INTERFACTURA as a PAC and CFDIs issued by other certification providers and uploaded by the User to the Platform for collection management or electronic transmission. The User’s original transactional data, as well as any information resident in the operating systems of third-party clients or technological suppliers, do not form part of the object of this safeguarding.

In the case of Fiscal Documents issued by other Authorized Certification Providers of Internet Digital Tax Vouchers and uploaded by the User to the Platform, the safeguarding period indicated in clause G of this section shall be calculated from the date on which said document is uploaded to the Platform.

C. MIGRATION CRITERIA FROM HOT TO COLD.

The migration of a Fiscal Document from Hot Storage to Cold Storage shall be governed by the status of the document, not by exclusively temporal criteria. Only Fiscal Documents that have a paid or closed status shall be eligible for migration to Cold Storage. Fiscal Documents that are in any other status, including but not limited to: pending payment, in the collection process, under review, or in dispute, shall remain in Hot Storage regardless of their age.

D. EXTENDED VISIBILITY.

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

E. RECOVERY FROM COLD STORAGE.

To recover Fiscal Documents found in Cold Storage, the User must formulate a request through DITO’s technical support system. The execution of said recovery shall be subject to the User’s volume and may generate an additional charge, which will be informed to the User prior to the execution of the request.

F. TERMINATION OF SERVICE AND DISPOSITION OF DOCUMENTS.

At the end of the contractual relationship between the User and DITO, INTERFACTURA may dispose of the safeguarded Fiscal Documents according to its internal information management policies, retaining only that documentation whose safeguarding is required in accordance with applicable fiscal legislation. DITO shall have no obligation to deliver to the User the totality of the safeguarded Fiscal Documents at the moment of the termination of the service.

In the case of cancellation of the DITO Platform in the case of collaboration services whose purpose is commercial collaboration promoted by a large purchaser, DITO will not retain the visibility or availability of the Fiscal Documents associated with said User on the Platform, without prejudice to the minimum legal safeguarding obligation indicated in Section XVII, clause G of this instrument. In the event that the User wishes to resume the Services after their cancellation, the corresponding reactivation charges will be applicable.

G. MINIMUM LEGAL OBLIGATION OF SAFEGUARDING.

The minimum legal obligation regarding the safeguarding of Fiscal Documents is 3 (three) months in accordance with applicable fiscal legislation. However, INTERFACTURA as a PAC offers a safeguarding period on the DITO platform to its Users which comprises the current fiscal year and the immediate previous fiscal year (2 years in total), a period which is voluntary and superior to the legal minimum, constituting an additional benefit in favor of the User. Once said safeguarding period has elapsed, it will pass from being hot storage to cold storage. In accordance with clause e) of this clause.

H. TAXPAYER’S CONSERVATION OBLIGATION.

The safeguarding service provided by DITO does not substitute or relieve the User of their own obligation to conserve the accounting and fiscal documentation that corresponds to them according to the Federal Fiscal Code and other applicable provisions. The User is solely responsible for maintaining their own copies of the Fiscal Documents during the periods established by current legislation, regardless of the safeguarding periods offered by DITO.

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

The User of the DITO product manifests their knowledge and authorization, expressly consenting to the following in case of having the corresponding functionalities and scopes according to the Platform and/or the Service Provision Agreement between the Client and DITO: The authorization indicated in clause (a) below applies exclusively to Users who have enabled CFDI issuance functionalities on the Platform. Users who do not issue CFDIs through DITO are not subject to said authorization nor are they required to sign the PAC Designation Manifesto.

That INTERFACTURA, S.A.P.I. de C.V., in its capacity as Authorized Certification Provider of Internet Digital Tax Vouchers under number 54812 (hereinafter referred to as DITO), delivers to the Tax Administration Service a copy of the CFDIs and Withholdings it has certified, to comply with the current Miscellaneous Fiscal Resolution. The signing of the Manifesto of Designation of DITO as an Authorized Certification Provider will be carried out through the process enabled on the Platform through the use of the User’s Digital Signature (e.firma/FIEL), without this implying the storage of the Digital Signature files on INTERFACTURA’s servers. Said signing constitutes a single act that will remain in force during the entire commercial relationship between the User and DITO, without the need for periodic renewal, except upon expiration of the certificate. The User declares under oath that they have the necessary and sufficient legal powers to bind the legal person they represent, if applicable, assuming full responsibility for said declaration.
That DITO performs queries and procedures on the Tax Administration Service internet portal related to the Procedure that must be observed for obtaining the Opinion of Compliance with Fiscal Obligations provided in the current Miscellaneous Fiscal Resolution.
That through DITO, queries and procedures are performed on the Tax Administration Service internet portal for the User’s access to their issued and received Invoices.
That DITO performs the procedures, acts, and processes that are necessary in the product, in order to comply with the applicable provisions of the Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin and other legal statutes applicable in matters of money laundering prevention.
That DITO grants 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 their suppliers of goods and/or services.
The Client who selects to activate notifications to a SIC accepts that all credits of their debtors will be notified. Once the notification to the SIC is activated, it cannot be deactivated.

FINAL STATEMENT OF THE USER.

The User expressly states that:

They have read and understood to their entire satisfaction this instrument and that they are in full use and enjoyment of their faculties and rights, so they have no legal impediment to signing these Terms and Conditions of Service Use;
They voluntarily decide to use the Services and Solution(s) under their own responsibility;
They consent through the signing of this instrument to use the Electronic Signature, Plus Electronic Signature, or Digital Signature mechanisms to manifest their consent in the contracting or modification of the Services, and the updating of policies and documents that DITO submits for their consideration;
The electronic documents and data messages that have a Digital Signature produce the same legal effects, validity, or binding force as those signed with a handwritten signature and have the same evidentiary value that the applicable provisions grant to the latter.
The incorporation of a Digital Signature in a data message and/or electronic document guarantees the authorship and integrity of the document and that said signature corresponds exclusively to the Signer, for which reason all acts signed with the Digital Signature Digital Certificate will be attributable to the User holding the same.

Last update: August 19, 2026