New changes regarding the invoicing process in Mexico are coming in effect on July 1st 2022. These changes have to do with the Tax resolution of 2022, and mainly have to do with the issuance and cancelation of invoices. The new version in named CFDI 4.0, and some of the main changes are:
- When receipts of expenditures (Credit Notes) are issued, they must be only to sustain returns of merchandise, rebates or discounts, and their issuance must be fully justified and documented.
- It is established as an obligation to indicate the name or corporate name of the issuer.
- The corporate name or name of the recipient, the postal code that corresponds to their fiscal address, and fiscal regime must be indicated.
- The code of usage that the receiver will give to the tax receipt must be indicated correctly, the option that indicates “to be defined” disappears, which is why special care must be taken in this step.
- If tax receipts are issued for concepts that are not reflected in your activities registered with the RFC, the SAT will modify your activities and, if applicable, your obligations based on the CFDI data.
- CFDIs may only be canceled in the fiscal year in which they are issued.
- When taxpayers cancel a CFDI that protects income, their cancellation must be fully justified and documented.
- A new cancellation service is established with new cancellation assumptions and specific relationships to canceled CFDIs.
- It is established as an obligation in the CFF, to comply with the requirements regarding the issuance of the respective payment supplements (CRP). The CRP goes to version 2.0 and goes from 26 to 66 fields to fill in.
- An obligation is established so that the CFDIs that cover the acquisition of fuels must have the authorization number of the corresponding seller and it is obligated to verify that said permit has not been canceled.
- In the CFDI, the “Exportation” field is incorporated, in which it must be indicated whether the voucher corresponds to an export or not, and if it refers to a definitive export, the respective foreign trade complement 1.1 must be attached.
- It must be indicated in the voucher if the operation is or is not subject to tax, and if it is, indicate whether the tax is broken down or not. The field “Object of the tax” is added.
- In the case of transporting goods and merchandise through federal sections of national territory, it is mandatory to include the document version 2.0 complement.
- For the CFDI of operations for the public in general (Global Invoice), new sections are incorporated to report information regarding said operations and the fields “Periodicity”, “Months” and “Year” are incorporated, for purposes of issuing them.
- For the payroll CFDI, the changes related to the aforementioned requirements apply, so it is recommended to verify the correct name of the worker and the postal code corresponding to their address with the corresponding tax status certificates.
- In operations on behalf of third parties, the element “To Third Party Account” is added, which replaces the “Complement Concept For Third Party Account”, now new sections will be incorporated to report information regarding operations carried out on behalf of third parties: RFC, name or corporate name, status and fiscal domicile of the third party.
- The fines for each incorrect CFDI range from 400 to 600 mexican pesos.
- The completion guides and some CFDI catalogs are updated based on the aforementioned.
You can find these updates and modifications here (Spanish version documents):
