SAT gives an extension until March 31 for the entry into force of CFDI 4.0

The Tax Administration Service (SAT) reported that the Digital Fiscal Receipt via Internet (CFDI or invoice) 4.0 will come into force after March 31, 2023.

The SAT explained that the decision was for the purpose that natural and legal persons can have the name, reason or company name, the postal code of the tax domicile and the use of the receipt required by the tax provisions for the issuance of the CFDI in its version 4.0.

Los CFDI version 3.3 and 4.0 are in a period of coexistence that was to end on December 31, 2022, however now they will coexist for three more months due to the aforementioned.

It should be remembered that at the beginning of November, the federal treasury announced an extension until the last day of March 2023 for the CFDI 4.0. However, it was only intended for the invoice with the Payroll supplement. The extension that the SAT granted to the 4.0 invoice with a Payroll supplement will also be valid until March 31, 2023.

In the Third Quarter Tax and Management Report, prepared by the SATit was not reported how many CFDI version 3.3 and 4.0 have been released. The latest data, from the first quarter, indicates that 99.72% of the invoices issued correspond to version 3.3 and the rest to version 3.3. new version 4.0.

In parallel, the SAT confirmed that the CFDI of entry and transfer with Carta Porte complement will continue in a process of no sanctions for its incorrect issuance until July 31, 2023.

In order to facilitate the issuance of the CFDI to which the Carta Porte complement is incorporated, the application of the sanctions derived from the requirements in filling out the aforementioned complement will be extended until July 31, 2023. This extension will also be provided to the enforceability as of August 1, 2023 of the transmission of the CFDI tax folio to which said supplement in the field of Foreign Trade is incorporated ”, detailed the SAT.

This was a consequence of the fact that the Service tax administration It has held various round tables with the different chambers and associations related to the transport industry in order to analyze their specific needs.

santiago.renteria@eleconomista.mx

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