On July 11, 2018, the Second Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2018 was published, in which the extension for the new cancelation process for Electronic Digital Tax Receipts (CFDI) with acceptance of the recipient is made official as of September 1, 2018.
This reform is intended to prevent CFDI issuers from canceling Digital Tax Receipts without the authorization of the recipient, which without this security mechanism, could cause problems in the deductions and crediting of the operations.
The issuer of the CFDI may request the cancelation through the SAT Portal on Internet and could also do it massively.
The recipients of the CFDI will receive a message through the tax mailbox indicating that they have a request for the cancelation of a CFDI, so they will have to confirm, through the SAT Portal (it was previously stated that the means of confirmation would be the same tax mailbox), the acceptance or denial for the cancelation of the CFDI, within three business days from the reception date of the CFDI cancelation request, at the latest.
The SAT will publish in their portal the characteristics and technical specifications through which taxpayers can process the cancelation requests requested through the aforementioned decentralized office.
Please contact us should you have any questions or comments about this subject.