CFDI 4.0 and Carta Porte are postponed until 2023: Tips to be prepared

The CFDI 4.0 and its complement Waybill entered into force on January 1, 2022, however, due to a gradual process of incorporation by some users, the Tax Administration Service (SAT) reported that the transition period to issue them without penalties will last until December 31, 2022.

According to Box Factura, the main reason is the low adoption of this modality: according to the Tax and Management Report for the first quarter of 2022 of the SAT, more than 2,299 million electronic invoices were issued, of which, 99.72% correspond to version 3.3 and the rest to version 4.0, that is, only 0.28%, less than 1 percent.

Likewise, at the end of the first quarter of the year, 65,163 taxpayers, between natural and legal personshave issued 82.6 million electronic invoices with the Carta Porte complement.

“One of the main problems has to do with obtaining the Certificate of Fiscal Situation necessary for the issuance of 4.0 vouchers, a procedure that has been a headache for companies and for the authority itself,” he said. Raphael Soto, CEO of Box Invoice.

“Another factor is the enormous number of employees who were asked for this document (more than 47 million people, according to the Ministry of Finance), which has implied great complexity in the physical service offices, in addition to saturation of electronic platform services that the SAT made available to taxpayers”.

In this situation, Box Factura offers recommendations to arrive in 2023 prepared for change.

• Review your governance and compliance policies: the authority will continue to intensify tax obligations for collection purposes, which will force companies to reveal more information for the sake of stricter control of the taxpayer.
• Accelerate obtaining the Certificate of Tax Status as soon as possible, taking advantage of the facilities provided by the authority.
• Invest in a technological tool that helps issue 4.0 receipts in compliance with SAT requirements, as well as support tax information in the cloud through the use of a digital tax vault.
• Strengthen your process controls for the reporting of specific topics such as payroll and travel expenses, seeking to maximize the deductibility of those categories in which you can do so.
• Be up to date in complying with tax obligations, since documenting past problems can be more complex and generate more complicated sanctions to resolve during 2023.

For its part, the specialist platform for electronic invoicing, Alegra.com, explains who should issue the Waybill and gives us 5 tips to carry out this process successfully.

“Who should issue the Porte Letter? Any company or individual that provides transportation services is the owner of the vehicle and the merchandise that is transported in it or is an intermediary or transportation agent that offers logistics services for the transfer of merchandise,” they explain.

Among the main factors that must be taken into account for its correct issuance are:

• Adjust administrative burden aspects. It is known that the Carta Porte Complement requires certain adaptation of the company to these processes that are new, so it is recommended that it be carried out in advance during this trial period.
• Take advantage of mobile applications. Having the document digitally in its PDF version is valid, so mobile applications can be used
• Make use of billing platforms that facilitate data capture and compliance with their tax obligations.
• Know the sanctions and fines that would apply in case of not issuing a Porte Document being obliged. Which are? Article 32-H of the CFF, updated its amounts in terms of fines for taxpayers with related parties such as large companies (residents abroad or State productive companies). The fines range from 13,490 to 134,840 pesos.

alba.servin@eleconomista.mx