Mexico: Updated version for online digital tax receipts

Version 4.0 of the online digital tax receipt (CFDI) system will be effective 1 January 2022.

Version 4.0 of the online digital tax receipt (CFDI) system will be effective January 2022

The tax authority (Servicio de Administración Tributaria) announced that a version 4.0 of the online digital tax receipt (comprobante fiscal digital por internet—CFDI) system will be effective 1 January 2022. After this date, vouchers cannot be issued in versions other than 4.0.

New required fields under CFDI version 4.0 include:

  • New attributes for export
  • The name, company name and postal code of the recipient in the CFDI
  • Receipt-of-payment requests to confirm whether the amounts listed in the voucher are subject to tax or not
  • A summary of the total amounts of payments (listed in the domestic currency), as well as the taxes that are transferred
  • Two new areas:
    • Information for “global” vouchers issued to the general public with voucher period and date
    • Information requested for the purposes of invoicing on behalf of third parties
  • A structure that allows to relate more than one voucher
  • New validation rules and catalogs
  • New areas of withholding vouchers and payment information that allow areas to be related and the recipient's tax address
  • New provisions regarding cancellation of documents (cancellation will be approved only in the fiscal year in which the tax receipt was issued)

Certain of these requirements were previously eliminated, but are being reincorporated in the CFDI system again.

Another modification is that vouchers can only be canceled in the year in which they are issued if the recipient accepts this process.

CFDI version 4.0 will also modify the current billing scheme.

KPMG observation

Although the tax authorities already announced that these changes will be effective in January 2022, it is important for taxpayers to be aware of the next updates in the event that an extension is granted, since correct application controls claims for deduction or other tax-related rules.
 

Read a December 2021 report (Spanish) prepared by the KPMG member firm in Mexico

 

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