Several changes related to the tax and invoicing process in Mexico will be taking place in 2018. The SAT has allowed a transicional period during 2017 so some of the most important changes for CFDI have been postponed until 2018.
The most important dates related to e-billing in Mexico are as follows.
-
CFDI 3.3: Comes into force as mandatory on January 1, 2018. Version 3.2 will be withdrawn on December 31, 2017 to make way for version 3.3 only.
-
Foreign Trade Complement: Version 1.1 will be the only version valid as of January 1, 2018. The SAT already granted a deadline extension during which CFDI could be used with COVE without the complement until December 31, 2017.
-
Electronic Payment Receipt: Continues to be optional until March 31, 2018. It becomes mandatory on April 1, 2018.
-
The cancelation of invoices scheduled for January 1, 2018 is postponed until July 1, 2018. As indicated by the Ministry of Finance and Public Credit in these documents, issuers must send a cancellation request to the recipient of the CFDI to be cancelled through the Tax Mailbox.
-
The Retail Complement may still be used with CFDI 3.3: The SAT has confirmed that this complement will remain active, so that those companies that already used it can continue doing so or those that wish to do so, have it available.
-
Managing advance payments with CFDI 3.3: For the updated CFDI version, the SAT has defined how to manage advance payments by issuing a different CFDI for each transaction.