SAT informed by virtue of the official web page on June 29, the changes to the new exhibit 20 (technology standard for electronic invoicing) in its version 3.3 through the Preliminary project of the Second Resolution of the Amendments to the Miscellaneous Tax Decision for 2017 and its Exhibits, in said publication the following guidelines are established:
• Amendment to Exhibit 20, in its version 3.3 which shall be in force and effect as of July 1, 2017.
• There shall be a period from July 1 to November 30, 2017, where the taxpayer may decide to issue a CFDI (invoice) in its prior version 3.2 or elect the new version 3.3.
• The complement/addition for the reception of payments shall be in force as of July 1, 2017.
• The party may choose to issue the CFDI using the version 3.3., without incorporating the complement for the reception of payments during the period from July 1 to November 30, 2017.
It is important to remember that if the CFDIs issued or received that do not meet a requisites established under the corresponding tax provisions may not be deducted or credited tax-wise.
In addition, there is a fine in the amount of $ 13, 570.00 to $ 77,580.00 pesos, to taxpayers that fail to issue, deliver or do not place at the disposal of their clients the CFDI, when this is so established under the tax provisions, or when they are issued without the requisites established in light of the Federal Tax Code.
As of December 1, all taxpayers must issue electronic invoices using the new version 3.3. of Exhibit 20. The following are the changes under this new version:
Validation: In connection with the information generated by the companies in order to issue the CFDI of its operations, in the event it does not match the required information and pursuant to the catalogues published by the authority, the above may be rejected and they may not be stamped by the Authorized Certification Providers (PAC, words in Spanish).
Catalogues: The fields mainly referring to currency, use of CFDI, transferred taxes, customs, code of products or services, units, payment form and method of payment, among others, cannot be written freely, in other words, this means one must only choose one of the options included in the 17 catalogues currently published by the authority.
An important point in order to comply correctly with these new obligations is the classification of the products or services pursuant to the categories established by SAT, within the corresponding catalogue.
In this page one may see the tutorial of SAT where it explains the tools in order to search the key for the product or service and the code/key of the measurement unit that shall be registered in the invoice.
Complement/addition for the reception of payments.
In this complement it must be incorporated to the CFDI that is issued for the reception of payments made by the clients in installments or differed amounts. This shall be applicable, even in the cases when the payment is received in one payment, but this is not paid at the moment the CFDI is issued, even when it involves credit operations and these are paid completely on a later date than during the issuance of the corresponding CFDI.
The complement of payments may be issued at the time the payment is received or no later than on the tenth calendar day of the month after the payment has been received. This complement may be issued in an individual manner or in a concentrated form, as long as it involves the same receiver, in other words, it involves the same Federal Taxpayers Registry (R.F.C.)
New mechanism for the cancelation of the CFDI
There is a new mechanism and certain requirements for the cancelation of a CFDI, because when there is at least one CDI that incorporates a complement for the reception of payments, the CFDI issued for the total of the operation CANNOT be canceled and any modification thereof shall be made by virtue of the issuance of a CFDI of expenditure (credit memo). These CFDI of expenditures may also be used to grant returns, discounts and bonuses to clients.
It is important to mention that the CFDI issued can only be canceled with the authorization from the receiver, except in the following cases:
• When they are less than $5,000.00 pesos.
• They involve withholding or payment information.
• CFDI of payroll, expenditure or conveyance
• Those issued by virtue of “my accounts”
• CFDI issued to taxpayers of RIF.
• Are issued to the general public.
• Those issued to residents abroad.
• When the cancelation is made within the first 72 hours after the issuance thereof.
At J.A Del Río, we may provide advice and help you in reviewing and in the compliance of all the necessary requisites so that your CFDI as of December 1 complies with the tax guidelines established by SAT.
Please approach us, we can help you.