Dear customers and friends:
With the entry into force of the new version of CFDI 4.0, as of January 1st, 2022, some changes were integrated in the payroll complement version 1.2 with revision “C”, likewise, originally there was a period of coexistence with version 3.3 of the CFDI from January 1st to April 30th, 2022, however, on March 9th, 2022, the Second Resolution of Modifications to the Miscellaneous Tax Resolution (RMF) for 2022 was published in the official gazette, in which 2 more months will be granted for the transition period of said CFDI 4.0, being mandatory as of July 1st, 2022.
The main changes are:
- The form of expression of the date format is homologated in accordance with Appendix 20.
- The validations of the version and form of payment are eliminated.
- The validations for the issuance of the complement with version 4.0 of the CFDI are incorporated as Receiver Tax Regime, Tax Object, To Third Party Account, Customs Information, Real Estate Tax Account, Complement Concept.
- The taxpayer ID number (RFC), name, fiscal regime and postal code of the receiver’s tax domicile are incorporated as mandatory requirements for the issuance of the payroll voucher.
In this sense, given the importance that the information and data are correct, it is recommended to request proof of tax status from the employees, to avoid spelling errors and that at the time the CFDI is stamped incorrectly, and in the worst of the cases, be rejected by the SAT.
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 bulletin 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.
