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 United Mexican States, with Federal Taxpayer Registry number INT020124V62.

The creation of any account to generate a User profile in DITO requires the reading, understanding and expression of consent to these Terms and Conditions of Service Use prior to beginning 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 legally binding effect between the parties, in accordance with the following: (i) Articles 78 and 79 of the Code of Commerce establish that in commercial agreements each party is bound in the manner and terms in which they appear to have intended to be bound, without the validity of the commercial act depending on the observance of specific formalities or requirements; (ii) Articles 89 and 89 Bis of the Code of Commerce 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 that it 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 Articles 85 and 86 recognizes the validity of adhesion contracts as binding legal instruments. Consequently, the User's acceptance of these Terms and Conditions through the Platform constitutes the execution of a commercial contract with full legal validity, without the need to subscribe a separate instrument for the obligations agreed herein to take effect. These Terms and Conditions apply to all DITO Users. In the case of Clients operating as large payers or community administrators, these Terms and Conditions will be supplemented by the corresponding Service Agreement.

Client: The individual or legal entity that has contracted a Service owned by DITO. The Terms and Conditions of Service Use together, where applicable, with the Service Agreement and corresponding Annexes constitute the entirety of the commercial agreement between the Client and DITO.

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

User: Either a Client or a Guest who, through an individual, uses DITO's Services in their own right or as a representative of a legal entity, declaring under oath that they hold current and sufficient legal authority to bind themselves through their Digital Signature, with their represented entity agreeing to this instrument.

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

That INTERFACTURA, S.A.P.I. de C.V., in its capacity as Authorized Certification Provider of Electronic Tax Receipts via Internet under number 54812 (hereinafter referred to as DITO), delivers to the Tax Administration Service (SAT) copies of the CFDIs and Withholding certificates it has certified, in compliance with the current Miscellaneous Tax Resolution. The execution of the Designation Manifest of DITO as Authorized Certification Provider shall be carried out through the process enabled on the Platform using the User's Digital Signature (e.firma/FIEL), without implying the storage of 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 the need for periodic renewal, except upon certificate expiration. The User declares under oath that they hold the necessary and sufficient legal authority to bind the legal entity they represent, as applicable, assuming full responsibility for such declaration.

That DITO conducts queries and procedures on the Tax Administration Service's internet portal related to the procedure that must be followed to obtain the Tax Compliance Opinion as provided in the current Miscellaneous Tax Resolution.

That through DITO, queries and procedures are conducted on the Tax Administration Service's internet portal to allow the User access to their issued and received Invoices.

That DITO carries out the procedures, acts and processes necessary in the product in order to comply with the applicable provisions of the Federal Law for the Prevention and Identification of Transactions with Illicitly Obtained Funds and other applicable legal regulations on money laundering prevention.

That DITO provides the auto-issuance service 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 chooses to activate notifications to a Credit Bureau (SIC) accepts that all credits of their debtors will be reported. Once SIC notification is activated, it cannot be deactivated.

FINAL USER DECLARATION.

The User expressly declares that:

They have read and fully understood this instrument and are in full enjoyment of their faculties and rights, with no legal impediment to subscribing to these Terms and Conditions of Service Use;
They voluntarily choose to use the Services and Solution(s) at their own responsibility;
They consent, through the execution of this instrument, to use the Electronic Signature, Electronic Signature Plus or Digital Signature mechanisms to express their consent in the contracting or modification of Services, and the updating of policies and documents that DITO submits for their consideration;
Electronic documents and data messages bearing a Digital Signature produce the same legal effects, validity or binding force as those signed with a handwritten signature and carry the same evidentiary value that applicable regulations grant to them.
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, so that all acts signed with the Digital Signature Certificate shall be attributable to the User who holds it.

Last update: July 1, 2026