In 2017, the Internet Digital Fiscal Receipt (CFDI or invoice) 3.3 originated; however, it will cease to exist on March 31 as it is the last day of the coexistence period that it has with the new version 4.0.
Jesús Rodríguez Ambriz, member of the honor and justice commission of the Mexican Association of Public Accountants (AMCP), told El Economista that the Tax Administration Service (SAT) has been sending messages to taxpayers, via tax mailbox, remembering to issue CFDI 4.0.
It is imminent that from the first of April we will start (fully) with billing 4.0. The basic elements so that the invoice is not rejected is the company name, the Postal Code of the fiscal domicile, the Federal Taxpayer Registry (RFC) and the preponderant activity, ”said Rodríguez.
He recalled that last year the workers stood in long lines at the SAT offices because they did not know their Zip Code of the tax domicile and they processed their Fiscal Situation Certificate (CSF).
Although there are still lines, but in fewer numbers because “as good Mexicans we leave it to the last,” he said.
“The bulk is over, which were the employees and individuals, who did not know their tax address. They already have the necessary tools to obtain the data and that a year ago it was impossible, ”he explained.
In the Fiscal Miscellaneous 2022, it was proposed to amend section IV of article 29-A of the Federal Fiscal Code (CFF) to include the name, reason or company name and the postal code of the fiscal domicile of the taxpayer in favor of whom the tax is issued. CFDI.
The Taxpayer Defense Attorney (Prodecon) reported that one of the benefits for taxpayers with the 4.0 invoice is the facilitation in the presentation of returns with pre-filled information derived from the information contained in the CFDI.
In addition, Prodecon specified, the information contained in the CFDI, which is issued in order to receive better services, is more complete and correct for the authority.
For the SAT, the new version will increase the degree of use of the information received so that the inspection areas can review and take action, revealed the Attorney General’s Office.
4.0 is not so friendly
The new invoice is not at all friendly and a sample is that the SAT has taken a year and three months to remove the period of coexistence between the two CFDI, said Juvenal Lobato Díaz, professor of tax law at the National Autonomous University of Mexico (UNAM). ).
“We are not talking about something that has been easy for taxpayers and is reflected in the extensions. The migration of CFDI (to another voucher) requires technology, which implies expenses beyond the facilities that the authority can provide and it is something that is not done overnight, especially after the pandemic period ”, commented.
Added to the above, he maintained that the request for the Postal Code of the fiscal domicile in the new invoice was an obstacle at the time and the lines of workers to obtain the CSF evidenced it.
“What the SAT sought was an indirect collection through the bosses, without you hitting the workers through the media. But at the end of the day, the authority managed to locate all the employees, ”he commented.
