As of January 1, 2022, version 4.0 of the CFDI comes into force, with a coexistence period between version 3.3 and version 4.0, from January 1 to April 30, 2022.
The standard project of the Digital Tax Receipt by Internet (CFDI) version 4.0 was released through the Tax Administration Service (SAT) portal; the project includes the CFDIs covering withholdings and payment information, the complement for the reception of payments, catalogs, and error matrices, of which the main changes that the electronic invoice will have as of January 1, 2022, are detailed below:
1) There will be version 4.0.
2) It will compulsorily include the name or denomination or company name and tax address specifying the issuer and receiver’s postal code.
3) It will include fields to identify the operations where there is an export of merchandise.
4) It will identify if the operations in the voucher are subject to indirect taxes.
5) It will incorporate new sections to report information regarding operations with the general public and those carried out on behalf of third parties.
6) The electronic invoice can only be issued if the recipient provides their tax regime since such information is mandatory.
7) Node and attribute descriptions are required.
8) In the case of sales to the general public, specific rules are issued to individuals, such as indicating code 616 (without activities) in the tax regime section, and in the address, it will be necessary to indicate the address of the taxpayer issuing the CFDI.
9) It is necessary to indicate the FIX exchange rate in foreign currency operations
10) Validation rules are included for new nodes and attributes
11) A new catalog is included
The CFDI covering withholding payment information:
The complement for receiving payments:
Update to the invoice cancellation service
- As of 2022, it will be necessary to indicate the reason for canceling the vouchers.
- When selecting the reason for cancellation, indicate the corresponding code, which must be related to the fiscal folio of the voucher replacing the canceled one.
- The deadlines for canceling invoices are updated and must be done in the year they were issued.
- The CFDI cancellation period without acceptance by the recipient is reduced from 3 days to only one business day, and the amount from MXN 5,000 to MXN 1,000.
An infringement case is incorporated when CFDIs are canceled with no error in their issuance; canceled without reason or canceled before filing the year’s annual return. The fine ranges from 5% to 10% of each tax receipt.
If a complement is required in the CFDI and is not integrated, there are penalties from MXN 400 to MXN 600 for each omitted CFDI.
If you have any questions about the implementation of the new CFDI 4.0 version, do not hesitate to contact our specialists: firstname.lastname@example.org