Dear clients and friends,
As we communicated on previous dates, on November 12, 2021, the Federal Executive issued the DECREE reforming, adding and repealing various provisions of the Income Tax Law, the Value Added Tax Law, the Special Tax Law on Production and Services, the Federal Law on the Tax on New Cars and the Federal Fiscal Code, through which several rules on Digital Tax Receipt by Internet (CFDI) were reformed and entered into force as of January 1st, 2022.
As part of these reforms, the tax authorities reported that as of January 1st, 2022, the new version of CFDI 4.0. for the better functioning of electronic invoicing entered into force.
Bear in mind that Article Eleventh of the Tax Miscellaneous Resolution in force in 2022, which was issued on December 27, 2021, grants a facility that allows taxpayers to elect to issue CFDIs in version 3.0 and for those CFDIs that protect withholdings using version 1.0, during the period from January 1st to April 30, therefore the use of the CFDI version 4.0. would be mandatory for such purposes until May 1st, 2022.
Notwithstanding the above, in accordance with the SECOND Resolution of Modifications to the Tax Miscellaneous Resolution for 2022 and its Annexes 1-A, 23, 30, 31 and 32, the deadline for the use of the CFDI version 4.0 was extended until July 1st, 2022.
Below are the changes that we consider important to take into account in the issuance of CFDIs:
- In export operations, a CFDI must be issued for goods that are exported that are not subject to alienation or whose disposal is free of charge.
- When CFDIs of expenses (credit notes) are issued, the supporting documentation must be accredited by the returns, discounts or bonuses; otherwise, the taxpayer's income tax receipts cannot be reduced.
- The “complemento carta porte” must be issued for those goods that are transported in federal sections.
- Is mandatory include the name and tax address of both the sender and the receiver.
- The new CFDI 4.0 version allows taxpayers to replace two or more documents that replace the original.
- The “complemento” for receiving payments version 2.0 is updated. It allows to include information that would help identify whether payments are taxed, as well as a summary of the total amounts of payments made and taxes that are transferred.
- There are changes in the CFDIs of operations with the general public, therefore the information regarding the issuer will have to be validated , as well as to include certain additional data in the CFDIs issued on behalf of third parties.
- The cancellation of a CFDI must be justified and supported by the appropriate documentation; the following options must be elected in the CFDIs to be canceled i) The option "01" CFDI issued with errors with relation; ii) Option "02" CFDI issued with errors without relation, iii) Option "03" The operation was not carried out and iv) Option "04" Nominative operation included in the global invoice.
- The "To be defined" usage code is deleted, therefore if the CFDI will be given a different use than the one with which it was issued, it must be canceled and a new one must be issued.
It is important to note that the fine for not canceling the CFDIs when they have been issued with error or without cause for it, or when they are canceled after the deadline may be from 5% to 10% of the amount of each tax receipt.