First of all, it is necessary to know what the so-called electronic invoice is: in Mexico, it is called Digital Tax Receipt by Internet (CFDI) and is a document in digital format that serves as a tax receipt with legal validity and uses technical security standards defined by the SAT and internationally recognized organizations that guarantee integrity. Confidentiality, authenticity and uniqueness of the invoice. Each electronic invoice issued has an advanced electronic signature that confirms its origin and validates it before the SAT, which serves as a summary of the contents of the invoice, while a folio indicates the transaction number. Like the physical invoice, the electronic invoice guarantees the authenticity of the origin and integrity of the content after payment or outsourcing of a service or product, with the difference and advantage that it can be stored in digital format and managed and exchanged via the Internet, but for it to have official (legal) validity, it must be completed by means of the “advanced electronic signature”. It is a record attached to an electronic message, the purpose of which is to identify the sender of the message as the illegitimate author of the message, because if it were a handwritten signature, also requires the “digital seal certificate”, which is valid for four years. And also as legal support for this payment receipt supplement is the filling guide according to rule 2.7.1.8. Taxable persons who import or export goods by pipes or cables, as well as those who are in the cases provided for in Regulation 3.7.28 of the General Code of Foreign Trade for 2013, are exempted from indicating the number and date of the customs document in the CFDI they have issued. 1.2.7.1.3 Deadline for delivery or transmission of CFDI to the financial sector client This way, when preparing annual or monthly returns, they will find the data of the income or expenses charged, thus speeding up the process. 1.2.7.1.21 Issuance of CFDI through the tax registration system It is established that the obligation of a taxable person is to issue the tax documents requested by his clients. The structural change consists of the integration of two new nodes: electronic invoicing has appeared since 2004, when paper invoices were still created in a printing company, and has undergone several changes until reaching today`s CFDI. Additions published by SAT on its portal are mandatory for taxpayers who request them after thirty calendar days from their publication on the aforementioned portal, unless there is a body or provision that sets a different deadline or exempts them from their use.
Taxpayers who issue and receive CFDIs must retain them on magnetic, optical or other technology in their electronic XML format. Starting at 5. July 2014, the taxpayer can choose the method of issuing the electronic invoice for remuneration covered by his employees or treated as salaries, and from that date it cannot be changed in the year in which the option was exercised in accordance with Article 6 of the SBB. Its application stems from the need to include more information in invoices, and since 2017 CFDI 3.2 appears as the first version. Alternatively, they can rent a site where they can bill online to generate SAT-authorized vouchers. These billing changes allowed the customer to bill with the certainty that it will be cancelled by the issuer, as the issuer must, among other things, obtain the approval of the payee before cancelling an invoice. 2.7.1.8. For the purposes of Article 29, Section VI, of the SBB, SAT publishes on its portal supplements that allow taxpayers in certain sectors or activities to include tax requirements in the CFDI they issue. For CFDI to have value, it must have a stamp, that is, a security and verification code. You will receive this code when you create your invoice in the Tax Administration System (SAT) or with an authorized electronic invoicing provider.
This new version of the digital tax receipt aims to better control taxes such as VAT and identify which establishment they come from, in addition to the information that is “pre-filled” when preparing tax returns. the date on which the remuneration was actually paid; If you choose to issue a single monthly electronic invoice, the date on which the payment corresponding to the last day or period was made in the month for which the electronic invoice is issued will be taken into account. Article 29 of the Federal Tax Code states: You can issue a single monthly electronic invoice. The amount of the payment shall be applied in proportion to the items contained in the voucher issued for the total value of the transaction referred to in paragraph 1 of this rule. Following the approval of the 2014 Tax Decree, Title 1.2 of the Federal Tax Code, Chapter 1.2.7 of Digital Tax Revenue via Internet or Electronic Invoice and Section 1.2.7.1 on General Provisions, clarify the following: In Mexico, electronic invoicing has been prohibited since the 1st year. January 2014 mandatory for all taxpayers. this is thanks to the Internet Digital Tax Receipt (CFDI) model, which replaces the Digital Tax Receipt (CFD); On the other hand, the new regulation goes from 4 million pesos as an annual income limit to only 250,000 pesos People who buy goods, enjoy their permanent or temporary use or enjoyment, receive services or those to whom they have withheld contributions must apply for the digital tax receipt. The taxpayer is entitled to have the deductions reimbursed in his annual return. To create it, it is necessary to have an electronic invoicing system from an authorized supplier in certification (if you want to know the suppliers, we recommend you to enter here) or to do it via “My accounts” in the SAT portal. The electronic invoice must contain three additions, as this is the number of payments made. We know that the SAT currently has the ability to create invoices for free, but if you have a business that grows daily, you will obviously need to create more electronic invoices for your sales and it will be necessary for you to consider an online billing provider other than the SAT service for the following reasons: For the recording of the data requested in the above supplements, the criteria must be applied, contained in the bottling guides published for this purpose on the above-mentioned portal.
In the latest 2022 tax reform update, the use of CFDI 4.0 did NOT become mandatory as of January 1, 2022, and will be mandatory until January 1, 2022. May 2022, in which it will be mandatory, in which not only the version of the digital tax document has changed, but also the changes in the SBB. ISR, VAT, IEPS and ISAN laws. A few years ago, electronic invoicing began to exist, previously it was called only receipts, until 2004, the word electronic invoice began to be used, which began to stand out because it contained a barcode and it was from this year that this document underwent a large number of changes, Learn more about its development: The similarities you`ll find between the document generated from the SAT and a provider`s service are that both have digital folios, stamps, and a digital string, in addition to the basic requirements of an electronic invoice.
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