On 27 December 2021, the new rules for CDFI (digital tax receipts) were published in the Miscellaneous Tax Resolution for 2022. The most important modifications to CDFI, which entered into force from 1 January 2022, are highlighted, with a transition period to run until 30 April 2022. This update is complementary to the information we published a few weeks ago.
The biggest change involves the reasons to cancel invoices without the acceptance of the receiver, which have been updated. These reasons include, among others:
- Those that cover total amounts below $ 1,000.00 (One thousand pesos 00/100 M.N.).
- Those payroll receipts issued in the current year only.
- For expenses. E.g., debit note
- For transfer of goods.
- Those that protect withholdings and payment information.
- Those issued in operations carried out with the general public and to residents abroad.
- When the cancellation is made within the business day following its issuance.
For the purposes of issuing the CFDI as “Complement for Receipt of Payment”, one receipt may be issued for each payment received, or one receipt issued for all payments received in a period of one month (if payments are from the same recipient). If monthly, these must be issued, at the latest, by the fifth calendar day of the month immediately following that in which the payment or payments were received.
On the other hand, taxpayers who do not receive total payment of the amount of the CFDI at the time must consider it a “PPD” payment (Pago en Parcialidades o Diferido – Payment in Partialities or Deferred payment). However, these may be considered as paid in a single payment (PUE), provided the payer has agreed and that the total amount will be received no later than the last day of the calendar month in which the CFDI was issued, through one or more payments during the same month.
In the event that the entire payment of the operation covered by the CFDI is not made before the last day of the month in which the voucher was issued, the CFDI issued by the operation should be cancelled and a new one will be issued – indicating the form of payment as “99” “Por Definir” (To Be Defined) and as a payment method “PPD”. In this case, the new CFDI must be connected with the one originally issued as “Substitution of the previous CFDIs”, and must issue for the payment or payments actually made by the CFDI with “Complement for Receipt of Payment”.
With these new provisions, it will not be possible to cancel CFDIs of previous years, and it will be necessary to indicate the reason why the cancellation of a current year CDFI is made and to keep any justification or supporting documentation for the cancellation.
At the time of requesting the cancellation, one of the following reasons must be indicated:
|Type of cancellation
|When it applies
|“01” Invoices issued with errors in relation to
|When the generated invoice contains an error in the product key, unit value, discount or any other data, it must be reissued. In this case, the invoice is first replaced and, when cancellation is requested, the folio of the invoice that replaces the cancelled one is incorporated.
|“02” Invoices issued without errors in relation to
|When the generated invoice contains an error in the product key, unit value, discount or any other data and it is not required to relate to another generated invoice
|“03” Operation does not materialize
|When an invoice was generated for an operation that does not materialize
|“04” Related regulatory operation in the global invoice
|When a sale is included in the global invoice of operations with the general public and, subsequently, the customer requests a nominative invoice – which leads to cancellation of the global invoice, and re-issue of a nominative invoice to the client.
It is important that companies which operate or invest in Mexico take these changes into account to avoid duplication of processes, additional administrative work and/or fines. Our teams are available if you wish to discuss the impact of these changes on your daily operations.