On February 13, 2022, Mexico’s Tax Administration Service (“SAT” per its acronym in Spanish) published communication 010/2022, detailing updates to the Internet Digital Tax Invoice (“CFDI” for its acronym in Spanish) applicable to the issuance of invoices, from version 3.3 to version 4.0. Based on such updates, it is important to consider, among others, the following changes:
a) It is now mandatory to include the name and tax address of both the issuer and recipient of the CFDI, and the purpose for which the CFDI will be used; and
b) Regarding payroll receipts, employees must provide their Taxpayer Registry Number (“RFC” for its acronym in Spanish) to their employers, along with their full name and postal code on file with the SAT, which employees may look up and review electronically.
With the purpose of improving the tax services and making compliance with tax obligations easier, the SAT granted a transitional term until April 30, 2022, to adjust to the new issuance of invoices and paystubs. During this interim term taxpayers may use both CFDI versions, 3.3 and 4.0.
Please contact CCN’s attorneys in case you require additional information.
Contact Information:
Rene Cacheaux | rcacheaux@ccn-law.com
Miriam Name | mname@ccn-law.com
Esteban Gómez Aguado | egomez@ccn-law.com.mx
