Draft rule for automatic Value-Added Tax credit balance refunds   [Value-Added Tax in Spanish: Impuesto al Valor Agregado]
Draft rule for automatic Value-Added Tax credit balance refunds [Value-Added Tax in Spanish: Impuesto al Valor Agregado]

On January 29, the Tax Administration Service [in Spanish: SAT], published in the Periodic Amendments Enacted to the Tax Law [in Spanish: la Resolución Miscelánea Fiscal], the first resolution of the amendments of such; the requirements for obtaining an automatic Value-Added Tax credit balance refund.    The subject matter of the rule is described below:

Individuals and legal entities may submit their Value-Added Tax return through the Payment and Filing Service [in Spanish: Servicio de Declaraciones y Pagos], using the corresponding electronic format [in Spanish: FIEL] o e [sic]. With the mobile signature you can obtain a refund for the amounts in a period of 5 days, provided that you have selected the refund option on the tax return, and the aforementioned amounts do not exceed $1,000.000 pesos.

The refund scheme will not apply for the following cases:

  • * If you do not have access to tax mailbox.
  • * If you do not comply with the sending of the electronic accounting.
  • * If the taxpayer does not have a valid digital stamp [in Spanish: certificado de sello digital].
  • * If the suppliers have cancelled the digital stamp in order to issue a Digital Tax Receipt [in Spanish: Comprobantes Fiscales Digitales por Internet, CFDI], or have not issued a Digital Tax Receipt for the period in which a refund is requested.
  • * If the taxpayer or his/her suppliers are on the list of taxpayers who perform simulated transactions.

Refunds will be authorized by the Tax Administration Service, previously analyzed by a risk model, that will automatically make deposits for the taxpayers within 5 working days for the same who has filed the monthly Value-Added Tax return that corresponds to the period in question. 

If the return is not deposited during this period it will not be understood as being denied. For this reason the same may be requested from the sixth day thereafter though the internet, using the Electronic Form for Returns [In Spanish: el Formato Electrónico de Devoluciones, FED].

Taxpayers who apply some form of fiscal certification process or specific facility to a Value-Added Tax refund, with respect to the monthly procedures that do not exceed $1,000.000 pesos, will be able to apply the expected facility in the current rule instead of those previously mentioned.


What is established in this rule is awaiting publication in the Official Gazette of the Federation [in Spanish: el Diario Oficial de la Federación].