Dear Clients and Friends,
As part of the tax reform for 2022, published in the Official Gazette of the Federation on November 12, the Tax Administration Service (TAS) announced, through its website, several new requirements for electronic invoices, applicable from the coming year, as follows:
Under the heading “Electronic Invoice Update”, the SAT describes the modifications that will be made to these documents, as well as some of their complements, which will be as follows:
1. As of January 1, 2022, version 4.0 of the CFDI will enter into force. However, there will be a coexistence period of versions 3.3 and 4.0, which will run from January 1 to April 30 of next year.
2. Version 4.0 of the CFDI must:
- Include the name or business name of the issuer and the recipient.
- Include the zip code and tax regime of the recipient and the fiscal purpose of the invoice.
- Include fields to identify transactions involving the export of goods.
- Identify whether the transactions are subject to indirect taxation.
- Incorporate new sections to report information regarding transactions with the general public, as well as those carried out on behalf of third parties.
3. For CFDIs covering tax retentions and payment information:
- Version will be 2.0.
- Must include the name and fiscal address of the issuer and the recipient.
- Will allow for the correlation of other CFDIs.
4. Regarding the payment reception supplement, the following is provided:
- Version will be 2.0.
- Will incorporate new fields to identify whether the payments covered by the invoice are taxable.
- Will include a new section summarizing the total payments expressed in national currency and taxes.
5. For invoice cancellation:
- It will be mandatory to state the reason for the cancellation.
- Where Key 01 (Invoice issued with correlation errors) is selected, the issuer must include the number of the invoice that replaces the canceled one.
- Deadlines for cancellation are updated.
Finally, the TAS points out that the publication is merely informative and does not provide rights or obligations other than fiscal obligations.
Tax Consultancy & Litigation
Felipe Mendoza
felipe.mendoza@ecrubio.com
Edmundo Hernández
edmundo.hernandez@ecrubio.com
Fernando Holguín
fernando.holguin@ecrubio.com
Arturo Bañuelos
arturo.banuelos@ecrubio.com
Franco Herrera
franco.herrera@ecrubio.com