Last month, the Tax Administration Service (SAT) announced an extension for the mandatory use of version 4.0 of the electronic invoice through a statement that referred to the new date that went from July 1, 2022 to January 1, 2022. 2023 .
The novelty meant a relief for some taxpayers and companies that had been delayed with the transition process, since it will be possible to continue using version 3.3 of the Internet Digital Tax Receipt (CFDI) during the rest of the year. However, there are still many questions and doubts about it. Today, with the help of our accounting specialists, we want to help you clear them up.
#1. Does the extension apply to all types of invoices?
Yes, it applies to all CFDI: entry, exit, payroll, receipt of payments, transfer and proof of withholdings.
#two. Is the invoice 4.0 already valid?
Yes. What has changed is the date of its mandatory use , since it actually came into force on January 1st . Therefore, the best thing to do is that if you have not yet adopted it in your business or business activity, talk to your accountant and make sure you have an electronic billing platform with all the updates in the coming weeks . So you can go testing and avoid the rush in December.
#3. How can I get ready?
In reality, there are not many procedures that you must carry out. If you already have an online billing platform, you must update the data in your tax profile . You will also have to update the data of your clients .
#4. Does this mean that I will have more time to obtain my Proof of Tax Situation before the SAT?
Yes. But do not delay this process any longer and validate your data once and for all if your suppliers or clients request it. Thus, you will avoid queues, delays and, above all, you will be able to move forward with your tax and administrative procedures in an orderly manner.
#5. What happens if a collaborator does not give me his Proof of Fiscal Situation at the time of issuing his payroll receipt?
The authority highlighted in its statement that the issuance of the payroll invoice is independent of the labor obligation that employers have to pay wages and salaries to their collaborators, so failure to deliver the certificate is not grounds for dismissal or withholding of payment. . Evaluate alternatives to obtain the tax information of your collaborators such as the RFC validator.
#6. What about the Carta Porte plugin?
The mandatory use of the Carta Porte complement began on January 1st. The period in which the errors in its issuance will not be considered as an infraction will expire next September 30 . Therefore, although there is an extension for the mandatory issuance of CFDI 4.0, until now there is no other for the correct and mandatory use of the Carta Porte supplement.
