New Scheme for Cancelling CFDI (Internet Tax Invoice)

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New Scheme for Cancelling CFDI (Internet Tax Invoice)

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In the past few days, SAT published the characteristics and technical specifications whereby taxpayers may process cancellation requests made through said independent organ, using the following documents:

♦ User Manual
♦ WS Consult Documentation for Related CFDI
♦ WS Consult Documentation for CFDI
♦ WS Documentation Acceptance or Rejection
♦ Presentation of the new cancellation Service

Aspects to consider for cancelling a CFDI under the new scheme

♦ When the issuer of a CFDI needs to cancel it, said cancellation may be requested through the SAT’s website.

♦ The tax invoice recipient will receive a message through the tax mailbox indicating there is a CFDI cancellation request, and the recipient shall state, through SAT’s website if it accepts or denies the cancellation of the CFDI, the period for said response is three business days after receiving the CFDI cancellation request.

♦ SAT will deem that the recipient accepts the CFDI cancellation if upon expiration of the term mentioned above, no statement is made.

♦ Upon cancelling a CFDI related to other CFDIs, the latter are to be previously cancelled. If a CFDI is cancelled applying the facility established on this rule, but the transaction subsists, a new CFDI related to the cancelled document will be issued pursuant to the guide for filling CFDI indicated on Exhibit 20.

♦ Taxpayers may also cancel CFDI massively.

Recommendations

It is extremely important for companies to adapt their proceedings, internal controls, and administrative policies for these new guidelines for cancelling invoices, this applies both to the person issuing the invoice and requesting cancellation thereof as well as to the recipient, the latter shall authorize or reject the cancellation of the CFDI, which represents an administrative burden for taxpayers.

The following are the principal actions we suggest companies carry out:

1. Have the Tax Mailbox in operation.
2. Appoint the person(s) responsible for accepting or rejecting CFDI cancellations requested by the supplier.
3. Update contact media: email and mobile telephone number if you choose to receive notices via text messages (SMS).

Taxpayers who have not set up the tax mailbox, shall verify the status of their invoices received by entering the SAT website, the latter in order to monitor cancellation requests made by their suppliers, taking into consideration they will have three business days to reject, if the case may be, the cancellation of invoices, case contrary the recipient will be deemed accepting the request and these will be cancelled.

Please contact us if you have any question or comment in this regard.