Dear clients and friends:
The purpose of this bulletin is to provide you with information regarding some of the tax provisions applicable for 2022, specifically, on the penalties for issuing the Digital Tax Invoice by Internet (CFDI) with errors for version 4.0, and in relation to the extension for its mandatory use.
As part of the tax reform for 2022, in the first instance, the new version of the CFDI (4.0) would enter into force on January 1st, which was later extended until July 1st, 2022 through the second Resolution of Modifications to the Miscellaneous Tax Resolution for fiscal year 2022, which according to the Tax Administration Service (SAT), the objective of said version is to minimize errors at the time of issuing the CFDI, however, the SAT will also apply new penalties for incorrectly issuing tax invoices or after the deadline starting 2022.
On June 8th, through “Release 029/2022” the SAT reported that the new invoicing version 4.0 will enter into force until January 1st, 2023, so the coexistence period between versions 3.3 and 4.0 is extended for 6 more months. In addition, through said statement, the SAT encourages individuals and legal entities that have already implemented the new version in their invoicing systems, to familiarize and update themselves so that they are prepared for when the time comes to implement said version in a mandatory manner, and in this way, avoid errors in the issuance of CFDIs as much as possible.
In addition to the above, it must be taken into account that it is not enough to comply with the invoicing issuance in the new version, but it must also be done correctly, otherwise, the SAT could issue penalties that will depend on the inconsistencies and/or or errors detected in invoicing.
Among the new provisions applicable to taxpayers are certain issues that may cause the SAT to apply penalties when issuing the CFDI, in this sense, below, we mention the main errors to consider in the issuance;
- Invoice without complements: Issuing a CFDI without the corresponding complements can result in an estimated penalty of between $400 and $600 pesos for each electronic invoice.
- CFDI with errors: As in the previous point, the same fine will be applied for repetitive errors and inconsistencies in filling out the Tax Invoice.
- Cancellation after the deadline: If a CFDI is cancelled after the deadline to do so, the SAT penalties will be from 5% to 10% of the amount of that invoice, being cumulative for each CFDI, for such reason, the taxpayer must make the pertinent corrections by cancelling the CFDI in the year in which they are issued, as stated in Article 29-A, fourth paragraph, of the Federal Fiscal Code (CFF), in addition to the new rules they demand to inform the reason why it is cancelled and to deliver the documentation that supports this cancellation.
Likewise, based on the aforementioned, rule 2.7.1.47. of the Miscellaneous Tax Resolution for 2022 originally established that, for the purposes of article 29-A, fourth paragraph, of the CFF, the cancellation of the CFDI may be made no later than January 31st of the year following its issuance, however, this was extended through the first amendment to the Miscellaneous Tax Resolution to go through it no later than the month in which the annual income tax return corresponding to the fiscal year in which the aforementioned CFDI was issued must be submitted.
Said rule also establishes that the foregoing is not applicable to global CFDIs issued by individuals who are taxed under the Simplified Trust Regime.
4. Taxpayer on the black list: If a CFDI is issued by a taxpayer that is on the SAT black list, the penalties will be for the amount equivalent to 55% to 75% of the total amount of each CFDI.
In this case, the tax authorities grant 50 business days from the date the individual or corporation appears on said list that is published on the SAT portal, to file additional information that demonstrates that the operation was carried out correctly at the time.
It should be noted that the SAT Release does not mention updates regarding version 2.0 of the CFDI with payment complement and the CFDI of withholdings and payment information, but it is likely that the extension will be extended to these also.
The aforementioned statement also specifies that in the case of payroll CFDIs, employees may not deliver the Tax Situation Certificate to their employers and that it would only be enough to provide the correct tax data.
It is of the utmost importance to be alert to all the modifications and changes in tax matters, since not only must we be up to date with all our tax obligations, but we must also be updated regarding penalties to which we may be imposed.
As always, we are at your service for any clarification, doubt or support you may require in order to correctly comply with your tax obligations.
The purpose of this newsletter is to inform about the most important publications on tax matters, without it intending to present the opinion of our Firm on the aspects discussed; Each case must be carefully analyzed to conclude on the correct interpretation of the provisions discussed here.
