On June 8, 2022, it was published on the Tax Administration Service (“SAT” for its Spanish acronym) website, the first anticipated version of the Fifth Resolution of Amendments to the Miscellaneous Tax Resolution in force in fiscal year 2022 (“RMF” for its acronym in Spanish), which provides an extension for the compliance of certain obligations related to Tax Invoice matters (“CFDI” for its Spanish acronym).
Why is it relevant?
In general terms, taxpayers required to issue CDFIs are entitled to do so using version 3.3 until December 31, 2022, while version 4.0 shall be mandatory as of the following fiscal year.
Likewise, taxpayers with the obligation to issue CFDIs related to withholding tax and payments, are entitled to do so with version 1.0 during the aforementioned period, while version 2.0 shall be mandatory as of January 1, 2023.
The foregoing is applicable to complements and concept complements compatible with these versions.
It is important to consider that benefits contained in the general rules that are published in advance in the SAT website shall be applicable as of the date of said publication, unless another date is expressly stated, in accordance with rule 1.8 of the RMF in force.
The benefits contained herein are applicable as of June 9, 2022.
You can find the resolution on the following link:
Our partners in charge of advising you and our area specialists (Miguel Muñoz Pérez, firstname.lastname@example.org, David Daniel Bermúdez Elizondo, email@example.com y David Abraham González Alvarado, firstname.lastname@example.org) will be attentive to determine the challenges that this change represents for you as well as of the approach to face them in a timely and efficient manner.