On January 1, 2022, the CFDI version was updated to version 4.0. It is essential to consider that a transition period will be granted, so it will be allowed to use either version 3.3 or 4.0 until April 30, 2022. Version 4.0 will be mandatory from May 1, 2022.
These changes specify the way to issue the payroll CFDI in the following fields:
• Changes affecting the employer:
For the "Issuance Place" node, the current postal codes must be considered according to the "Catalog c_Codigo Postal"; it is important to validate this point since there are postal codes authorized for stamping, and if a different one were placed, even if it exists, it would cause a problem with your CFDI.
• Changes affecting the employee:
The "Receiver Tax Address" node was added. The postal code entered must be the same as the one in the employee's tax address for this node.
The "Receiver Tax Regime" node was also added. This node must register key "605," which is the key assigned to both Wages and Salaries and Income Assimilated to Salaries.
• Other relevant changes:
Appendix 5, regarding the procedure for recording the Subsidy for employment caused when it was not delivered in cash, was repealed.
The tables of the "Deductions" and "Other Payment Type" catalogs of Appendix 6 – Matrix of earnings and deductions, for pre-filling the annual payroll statement, were updated.
The practical cases and graphical representation of the register of the adjustment of the CFDI Regarding employment subsidy and the record of the difference of ISR in charge derived from the annual tax calculation were updated.
In addition to considering the information from these nodes, it is important to consider other changes published in the new payroll supplement filling guide, published on January 6, 2022.
If you require more information regarding this topic, contact us. We will be pleased to assist you.