MEXICO UPDATES E-INVOICE (CFDI) FORMAT – 4.0 - ASCG 22

Mar 8, 2022

Electronic Invoice 4.0 format (Comprobantes Fiscales Digitales por Internet - CFDI) is the newest version of the Internet Digital Tax Complement in Mexico as of January 1, 2022. Taxpayers must use to issue their electronic invoices in this new format which is replacing the previous version (CFDI 3.3).

ALL YOU HAVE TO KNOW ABOUT THE NEW CFDI 4.0

With the Tax Reform published last year, the tax authority also released changes in billing formats for 2022. From 1 January 2022, updated version of the CFDI going to version 4.0, it is important to mention that there is a period of coexistence of January 01 to April 30, 2022 with both versions; however, from May 1, 2022, the only valid version will be 4.0.

If you are going to issue a CFDI in 2022, before issuing it you must have (MANDATORY) the following:

a. Issuer Data

  • Federal Taxpayer Register (RFC) Key
  • Name or business name
  • Tax System
  • Postal Code of the Tax Domicile or of the premises or establishment in which the tax receipts are issued

b. Receiving Data

  • Federal Taxpayer Register (RFC) Key
  • Name or business name
  • Tax System
  • Postal code (required), we suggest integrating the full tax address.
  • Use of the CFDI. This must be provided by the client or suggest any , it is forbidden to use the word "to be defined”.

c. Transaction details

  • Unit of Measure Key: piece, kg, service, etc.
  • Product or Service Key (According to the SAT catalogue)
  • Concepto
  • Payment method: PPD (Request payment supplement) or PUE
  • Payment way

The time of issuance of the CFDI through the SAT page or a certification provider, must be no later than 24 hours after the operation has taken place.

d. Catalogue of Tax System

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e. Voucher Use Catalogue

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f. Payment way Catalog

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Credit notes

When receipts of Expenses (credit notes) are issued, they must only be issued when there is a refund, discount or bonus and justifying the reason for the issuance, having a documentary support. It is important to mention that credit notes DO NOT cancel issued CFDI.

In the event that vouchers are issued to cover expenses without justification and documentary support that proves the refunds, discounts or bonuses to the tax authorities, these may not be reduced from the tax receipts of income of the taxpayer, which may be verified by them in the exercise of the powers established in this Code.

Cancellation of the CFDI

Issuers must submit the request for invoice cancellation via the SAT Portal or a certification provider services.

At the time of cancellation, the reasons for the cancellation must be indicated according to the following keys:

a) ”01" Vouchers issued with related errors. Applies when the generated invoice contains an error in the product key, unit value, discount or any other data, so it must be reissued. In this case, the invoice is first replaced and when the cancellation is requested, the folio of the invoice that replaces the cancelled one is incorporated.

b) “02” Vouchers issued with unrelated errors. Applies when the generated invoice contains an error in the product key, unit value, discount or any other data and is not required to relate to another generated invoice. c) “03” The operation was not carried out. When a transaction that is not specified was invoiced. d) “04” Nominative transaction related to a global invoice. (Sales to the general public). It applies when a sale is included in the global invoice of operations with the general public and after that, the client requests its nominative invoice, which leads to cancel the global invoice and reissue it, as well as generate the nominative invoice to the client.

Points to consider:

  • Vouchers may only be cancelled until the date on which the annual return of I. S. R is due.
  • It is important to document the reason for cancellation.
  • Issuers must submit request for cancellation of the invoice through the SAT Portal or of the services from a certification provider.
  • The receiver of the invoice will receive a message of interest in your Tax Mailbox, informing that there is a request for cancellation. The recipient may: a) Express acceptance within three working days from receipt of the request. b) No reply (after 3 business days) is considered as a positive ficta and the invoice will be canceled. c) Refuse cancellation:
  • The issuer may re-submit the request for cancellation of the same CFDI (for the second or subsequent occasion), if the receiver does not expressly consent to such request within three business days (from receipt of the request of cancellation). The tax authority shall be regarded as rejected this request and the proof continues with a status effect (term expired).
  • There is no maximum number of cancellation requests.
  • Taxpayers will be able to cancel a CFDI without the acceptance of the recipient being required in the following cases:
  • Those that cover total amounts of up to $1,000.00 (thousand pesos 00/100 M. N.).
  • For payroll, only in the year in which they are issued.
  • For expenses.
  • For transfer.
  • That cover withholdings and payment information.
  • Issued in transactions with the general public.
  • Clients residing abroad.
  • When the cancellation is made within the business day following its issuance.
  • Issued by members of the financial system.

Payment method

If the CFDI is issued for the total value of the operation, and it is paid in a single exhibition, that is, when when you know the form of payment and it is effectively paid at the latest of the last day of the calendar month in which the CFDI is issued, the CFDI must be issued with Payment Method: Payment in a single exhibition (PUE) and it is not necessary to issue a CFDI with the payment add-on.

In case you consider that your customers will not pay you within the current month, you have to issue a CFDI with Payment Method: 99 To be defined and Payment Method: Partial or Deferred Payment (PPD). This creates a second obligation, which is to issue a Payment Supplement for each deposit received (if partial) or for the full payment (if deferred).

The deadline to issue the Payment Supplement is no later than the 05 calendar day of the following month

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Sales to the general public

The global CFDI containing the operations carried out with the general public, must be submitted to the SAT or the CFDI certification provider, as the case may be, within 24 hours of the closing of the operations carried out on a daily, weekly, monthly or bimonthly basis.

When the purchasers of the goods or recipient of services is not asking for proof of transactions performed with the general public, the taxpayers will not be required to ship them when the amount is less than $100.00 (one hundred pesos 00/100 M. N.), however, shall include within the CFDI global listing the transactions with the general public.

  • RFC XAXX010101000 and in the case of transactions carried out with residents abroad, who are not registered in the RFC, the generic key will be indicated in the RFC: XEXX010101000
  • Name: "GENERAL PUBLIC”
  • Receiving Tax Address: In this field you must register the same postal code indicated in the field Place of Issue.
  • Payment Method: You must always register the key "PUE" (Payment in a single exhibition)
  • Postcode of the Receiver: In this field the same postcode of the issuer must be registered.
  • Periodicity

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Bad practices

The tax authority provided a bad practice guide in the emission of CFDI 4.0:

  1. Require additional data to the RFC, name, denomination or business name, tax regime and postal code of the recipient.
  2. Forcing you to provide an email is optional.
  3. Increase the price of the good or service when the invoice is requested.
  4. Force the recipient to generate the invoice in a portal.
  5. Deny the invoice arguing that it was not requested at the time of the transaction. It can be issued later, as long as it is in the same year in which the operation was carried out .
  6. Register a payment method other than the one received.
  7. Mandatory request to indicate the use that will be given to the invoice.
  8. Deny issuance of invoice when paid in cash.
  9. Do not issue the invoice when payments are received for advances. When advances are received, they must be invoiced.
  10. Do not issue an invoice. The SAT has no agreement with any taxpayer, chamber or association for the non-issuance of electronic invoices.

Sanctions

Digital tax receipts on the Internet, including those generated for the purpose of protecting the withholding of contributions must contain the requirements determined by the Tax Administration Service through general rules.

The amounts that are covered by the tax receipts that do not meet any requirement of those established in the current provisions , as the case may be, or when the data contained therein are reflected in a way different from that indicated by the tax provisions, may not be tax deducted or credited.

Cancellation of CFDI

Article 81, section XLVI, of the Federal Tax Code , mentions that it is an infringement not to cancel the digital tax receipts by Internet of income when said receipts have been issued in error or without a cause for it or to cancel them after the deadline established in Article 29-A, fourth paragraph of this Code, and other applicable provisions.

The general rules mention that digital Online tax receipts can only be canceled until the date on which the annual return must be filed, that is in March of the following year. Provided that the person in favour of whom they are issued accepts their cancellation.

The fine applicable for not cancelling the CFDIs within the year in question will be from 5% to 10% of the amount of each tax receipt.

When taxpayers cancel digital tax receipts over the Internet that cover income, they must justify and support the reason for such cancellation, which may be verified by the tax authorities in the exercise of the powers established in this Code.

Do not issue CFDI.

Article 83 of the Federal Tax Code for 2022 in section VII mentions that are subject to infringements: non-issue, not delivered or not make available to customers with receipts tax digital

for the Internet of their activities when the tax provisions so provide, or ship them without that meet the requirements outlined in this Code, the Regulations or the rules of a general character that effect issued by the SAT; not to deliver or not to make available the printed representation of said vouchers, when it is requested by its clients, as well as not to issue the digital tax vouchers over the Internet to protect transactions with the general public, or not to make them available to the tax authorities when they require them.

For these cases the fines are as next: • From $400.00 to $600.00 MXN for each tax receipt that is issued and does not have the supplements that are determined by the general rules, that the Tax Administration Service issues for that purpose. • From $17,020.00 to $97,330.00 MXN In the event of recidivism, the tax authorities may, additionally, preemptively close the taxpayer's establishment for a period of three to fifteen days. • For individuals, from $1,490.00 to $2,960.00 MXN.

Recommendations

  • To make a file of each client include the document that supports the operation + Receipt or Invoice + Payment receipt and original documentation such as Proof of Tax Situation, Constitutive Act, among others.
  • To check that the economic activity registered with the SAT of the issuer of the Tax Receipt is related to the service provided, the concept of the CFDI and the grouping code.
  • Ensure that any Tax Proof is associated with an actual operation or service.
  • In case of the provision of services, to integrate a file of the service provided or received.
  • Exito In case of selling products: request Proof of Tax Status (CSF), place purchase orders and CFDIs.
  • When an invoice is canceled, make a document specifying why the cancellation.
  • If an invoice is cancelled, ask the customer to accept it through their tax mailbox.
  • Before issuing the invoice, verify that all data is correct.
  • To keep an internal control of the collections received so as not to forget to issue the payment supplements.
  • According to the rule published on January 25, 2022, the cancellation of the CFDI may be made no later than the month in which the annual return of the ISR corresponding to the fiscal year in which the aforementioned proof was issued must be submitted.

Esta publicación sólo contiene información general de carácter informativo y ni AS Consultores, ASCG , AS Consulting Group, Arreguin Sánchez y Asociados, SMS Latinoamérica, ni sus firmas miembro, ni ninguna de sus respectivas afiliadas, presta asesoría o servicios por medio de esta publicación. Antes de tomar cualquier decisión o medida que pueda afectar sus finanzas o negocio, debe consultar a un asesor profesional calificado. Ninguna entidad, será responsable de pérdidas que pudiera sufrir cualquier persona o entidad que consulte esta publicación.

SMS Latinoamérica es una red de Firmas profesionales cuyos miembros son entidades legales separadas e independientes operando bajo su nombre particular e identificándose como miembros de SMS Latinoamérica. Cada una de las Firmas miembro actúa en un área geográfica específica y brinda servicios profesionales sujetos a las leyes y regulaciones profesionales del país o países en los que actúa. SMS Latinoamérica no brinda servicios a clientes y no es responsable por los actos u omisiones de cualquiera de sus firmas miembro. Las Firmas miembro son entidades legales separadas e independientes sin vinculación o intervención alguna sobre las demás Firmas miembro.

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