Obligation to issue an Income CFDI for payments received
Obligation to issue an Income CFDI for payments received

A few days ago, we informed you that the Tax Administration Service (SAT) through an anticipated version of the First Resolution of Modifications to the Miscellaneous Tax Resolution for 2018, is giving taxpayers the option to choose to issue the Electronic Tax Receipt (CFDI) using version 3.3 of Annex 20 without having to incorporate the complement for the receipt of payments (CRP) until August 31st, 2018. The incorporation of this complement will become mandatory as of September 1st, 2018.

It is important to mention however, that this option does not exempt the taxpayers from issuing an Electronic Tax Receipt (CFDI) for each payment received after the CFDI covering the total amount of the transaction has been issued. Therefore, taxpayers must issue an income type CFDI for each payment received, linking it to the corresponding Income CFDI using the following codes, as the case may be:

08 – Invoice generated due to installment payments

09 – Invoice generated due to deferred payments

These codes can already be found in the lists published on the SAT Portal, within the "TypeRelation" catalog.

As we have mentioned in previous newsletters, this disposition is not new, since this concerns the obligation to issue a CFDI for payments in installments, an already existing obligation since the pre-issued invoices.

We recommend complying with this obligation, either by issuing a CFDI that incorporates the payment receipt complement if you are already able to do so, or by issuing an Income CFDI that covers each payment received.

At JA del Rio, we can advise and help with the process of reviewing and complying with the requirements established with regards to the CFDI.

If you need any clarifications, please le tus know.