|Update:||Compliance Alert - SAT has published changes to its e-invoicing system|
The Tax Administration Service of Mexico (SAT) published the seventh and eighth Resolutions of Modifications to the Miscellaneous Tax Resolution for 2023. The seventh Resolution is official, while the eighth is still a proposal subject to be approved.
The seventh Resolution brings up six (6) bad practices that could lead to non-compliance and, therefore, application of penalties by SAT, which can be summarized as:
- Cases where Issuing and clearing the CFDI is done later than admitted by law.
- Cases where the supplier doesn’t allow the buyer/recipient to provide their data for the generation of the CFDI.
- Cases where the liability to generate the CFDI is carried to the buyer (in circumstances where the liability to issue the CFDI is from the supplier).
- Cases where the supplier is conditioning the CFDI issuance depending on if the buyer shows his Tax Record Situation (Sp. “Situación de Constancia Fiscal”). It is sufficient for the buyer to mention his identification verbally.
- Anyone who advises, provides services or participates in the performance or implementation of any of the practices mentioned here in points 1, 2, 3, and 4.
- It will be understood as if there was no delivery of CFDI to the buyer in cases where the issuer only refers the buyer to an internet webpage.
The eighth draft Resolution proposes the following changes regarding e-invoicing:
- Rule 126.96.36.199., number “IX”, requirements for graphic representations of CFDI:
- Graphic representations with Carta Porte complement shall be issued, ensuring that the legal document “separately displays the printed representation of the CFDI and the Carta Porte complement”.
- Rule 188.8.131.52.1., CFDI Income type (Sp. “Tipo Ingreso”) to accredit transport of goods from abroad:
- The CFDI income type, together with the Carta Porte complement, will be enough to accredit merchandise being transported from abroad. Additionally, the CFDI must have a requirement number (Sp. “número de pedimento”) or customs document (Sp. “document aduanero”).
- Rule 184.108.40.206.2., CFDI Income type to accredit transport of goods in national territory:
- The CFDI will be required together with the Carta Porte complement. The CFDI will also need a requirement number or customs documents; therefore, the import request number (Sp. “numero de pedimento de importación”) will no longer be necessary.
Finally, the proposed changes for the eight-draft resolution will be mandatory to use with Carta Porte complement version 3.0.
Please note that version 2.0 of Carta Porte complement can be issued until 31 December 2023.