The Tax Administration Service (SAT) reported a few days ago that it was extending until June the coexistence period of the Internet Digital Tax Receipt (CFDI) 4.0 and 3.3 with a payroll supplement, in view of this the Mexican Association of Public Accountants (AMCP) considered that the term is a consequence of the fact that the workers do not know their fiscal data.
“As of April 1, 2023, taxpayers are required to issue their electronic invoices in version 4.0. For payroll, there is a facility to issue them in version 3.3 until June 30, 2023. Once said period has expired, they must be issued in version 4.0”, detailed the SAT.
The SAT announced that the issuance of invoices in version 4.0 with a payroll complement has had an advance of 62% compared to 99% of the CFDI 4.0 of income or 99% of the invoice for discharge, transfer and payments.
Jesús Rodríguez Ambriz, a member of the AMCP’s honor and justice commission, commented to this space that there are workers who do not know their tax information and therefore have to go to the SAT offices to process their Fiscal Situation Certificate (CSF). ).
(In the CSF) The address and postal code of the fiscal domicile and the regime where it is registered comes, which in this case, would be the wages and salaries regime, ”said Rodríguez.
The interviewee mentioned that although it is not necessary to go to the SAT in person, many workers do not have the technological tools to process their CSF from any electronic device.
With this last extension, the coexistence of CFDI 3.3 and 4.0 with payroll supplement will add 18 months.
It should be remembered that in Fiscal Miscellaneous 2022 it was proposed to amend section IV of article 29-A of the Federal Fiscal Code to include the name, reason or company name and postal code of the taxpayer in favor of whom the CFDI is issued.
The employer who does not invoice correctly with version 4.0 of the CFDI will not be able to stamp the payroll, that is to say, that the authority validates the invoice, and with this, they will not be able to deduct the payroll.
At the beginning of the year, the SAT held a meeting with the Business Coordinating Council to discuss the operation of CFDI 4.0 and, in particular, the invoice with payroll supplement.
In January, the facility for the employer to request the necessary information from the SAT to stamp and deduct the payroll was published.
It is implemented
one more extension
With this latest extension, the coexistence period of CFDI 3.3 and 4.0 with payroll supplement will add 18 months.
Keep it up
The SAT announced that the issuance of invoices in version 4.0 with a payroll supplement has progressed by 62 percent.
