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México: New rules of payment receipt complement (CFDI)

Regarding to the generation of payment receipt complements that begins last September 1st, through the Miscellaneous tax rule 2.7.1.44 contained in the third resolution of amendments to the Miscellaneous fiscal resolution for 2018, stablish new terms and conditions for its filling,  where it indicates the time in which the taxpayer may establish as a method of payment PUE (payment in a single exhibition) for those payments made in a single exhibition although is not received full payment from the time of issue of the voucher and not broadcast the complement of payments said:

Taxpayers who do not receive payment of the total amount of the CFDI at the time of their exhibition, may consider them paid in a single exhibition for purposes of billing, provided whenever:

  1. has been stablished or it is estimated that the total amount that covers the Voucher shall be received no later than the 17th day of the following calendar month  to that one in which the CFDI was sent.
  1. Indicated in the CFDI as a method payment “PUE” (payment in a single exhibition) and how the payment will be received.

III. The payment of the entire transaction shall be paid before the stablished date.

Additional, when the payment is made between the 1st and the 17th of the following month when the CFDI was issued, the accreditation of the Taxes (VAT and IEPS), must be aplicated, in the month in which the tax was actually paid.

For the case, in which the payment is made in a different way than the one indicated in the CFDI, what proceeds is the cancellation of the CFDI issued by the operation, to later issue a new one indicating or correcting the form of payment that actually corresponds.

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2018-10-02T11:51:14+00:0002/10/2018|Latest news, Impuesto|