This past June 30, 2017, the Tax Administration Services (SAT) informed through its web site the: Guidelines for filling out the CFDI global, version 3.3 of CFDI, and this makes reference to the description of the information that the digital tax receipt must contain through internet, in connection with global operations with the general public.
The items to be considered in the CFDI of operations with the general public that the guidelines mention in filling out the CFDI are as follows:
• CFDI Issuance: There must be a CFDI in the operations with the general public when they are made in a single payment. This will not apply when the operation with the general public is paid in installments or in a differed manner (in other words, when the transaction is carried out), in this case, a CFDI must be issued with the complement of payments made.
• Form of payment: The payment form registered shall be the one under which the simplified receipt of greatest amount would have been paid between the registered parties at the global CDI. However, in the event there are more than one simplified receipts for the same amount (this refers to the greater amount), the form of payment stated must be established under the discretion of the taxpayer.
• Discounts: The discounts applied shall be registered before taxes under this concept, in other words, for each simplified receipt and the balance shall be less or equal to the field of the subtotal. The discounts shall be made at a CFDI type of receipt income “I”.
• Method of payment: the key/code “PUE” shall always be registered (Single payment).
• Place of issuance: The zip code of the place of issuance shall be registered in the receipt, in other words, the zip code of the headquarters or the branch. It is important to mention that notwithstanding the fact where the invoicing system is located, one must place the branch’s zip code.
• Type of relation When the global CFDI global is substituted by another one of the same kind (in other words, of Income “I” type) one must state the previous CFDI with the key/code “04 Substitution of the previous CFDI ”.
• TIN: The generic TIN shall be registered with the general public at 13 positions which is as follows: XAXX010101000.
• Tax Regime: the tax regime number shall be registered of the issuer which is issuing the receipt, for example, in the event of artificial persons of the general regime, the key/code shall be: “601 Artificial Persons General Law”.
• Use of CFDI: The following code shall always be registered “P01 To be defined”.
• Node Concept: The information of each simplified receipt made with the general public shall be registered
• Key product/Service: The following code shall always be registered: “01010101 It does not exist in the catalogue”.
• Identification No.: The number of all simplified receipts shall be registered that form the amount of the global CFDI with the general public.
• Description: the value “SALE” shall be registered.
• The global CFDI for the operations carried out with the general public shall be submitted to SAT or to the certification supplier of CFDI, as applicable, within 72 hours after the end of the operations carried out on a daily, weekly, monthly or bimonthly basis.
It is important to state that under the second amendment to the Miscellaneous Tax Decision for 2017, published on the SAT web page this last July 18, 2017, the transition period is extended to December 01, 2017, and this is the date of mandatory compliance for all taxpayers and in substitution of the prior term, which would have been in effect on July 01, 2017
Our recommendation is that during the transition period granted to the taxpayers, all invoicing systems are modified to the version 3.3 in order to avoid any tax contingency during the issuance of receipts.
At J.A Del Río, we can provide advice and help you in the review and compliance for each and every one of the necessary requisites so that your CFDI, as of December 1 complies with all the tax guidelines established by SAT.
We are at your service in order to address any question or clarification over this matter.