CFDI40108

El TipoDeComprobante es I,E o N, el importe registrado en el campo no es igual al redondeo de la suma de los importes de los conceptos registrados (SubTotal …, conceptos …).

In English In an income (I), expense (E) or payroll (N) CFDI, SubTotal must be the sum of the lines' Importe rounded to the currency's decimals.

error: the document is invalid

Why it fails

Each line was rounded to two decimals before adding, while SubTotal was computed from the unrounded amounts, or the other way round.
A line was added or removed after the totals were computed.

How to fix it

Add up the lines' Importe as written, round once at the end to the currency's decimals, and give that as SubTotal.

What the rule checks

As the rule set's publisher wrote it. The rule runs on every element the context matches, and fails where the test is false; the validator reports the line of that element.

SAT validations of CFDI 4.0 and Pagos 2.0 Matrices of 25 March 2026 and Pagos 2.0 rev. B

Context

/cfdi:Comprobante

Test

not($type = ('I', 'E', 'N')) or abs(mx:dec(@SubTotal) - $lines) le $half

Checked with CFDI 4.0

Check your document

Choose the schema in the validator: it checks the structure first, then every business rule, and points at the line of each failure. It runs in your browser; nothing is uploaded.

Validate a document

Related rules

CFDI40103 Si existe el tipo de comprobante T, N o P el campo FormaPago no debe existir.
CFDI40105 El campo FormaPago no contiene el valor "99" (…, MetodoPago PPD).
CFDI40107 El valor de este campo SubTotal excede la cantidad de decimales que soporta la moneda (…, …: …).
CFDI40109 El TipoDeComprobante es T o P y el importe no es igual a 0, o cero con decimales.
CFDI40110 El valor registrado en el campo Descuento no es menor o igual que el campo Subtotal.
CFDI40111 El TipoDeComprobante no es I,E o N, y un concepto incluye el campo descuento (Descuento …, conceptos …).

All rules of this set →