In 2022, CFDIs 4.0 version came into effect in Mexico. With this in mind, we present to you a quick users’ guide featuring all the changes you should be aware of to comply with the new tax provisions and thus avoid fines or surcharges.
New 4.0 CFDI Version
Officially, version 4.0 went into effect on January 1, 2022, but its use will not be mandatory till July 1. Thus, the 3.3 version will still be available and valid until June 30.
The following are some of the most important changes introduced in the 4.0 version:
- The issuer’s and receiver’s name, address and tax regime are now mandatory data.
- The invoice will indicate whether the exercised operations are subject to indirect taxes.
- It includes new sections where you can report on operations exercised with the general public and those carried out on behalf of third parties.
- Operations including goods exports can be easily identified.
- It is possible to link more than one CFDI in the linked voucher sequences for a more efficient traceability.
- Allows you to add and remove attributes in order to invoice export operations.
Changes in the Voucher Use Catalog
As in previous versions, you must indicate what will the receiver use the invoice for, selecting one of the catalog options. However, the key “P01 – To be defined” (which is used when the receiver has not yet provided this information to the invoice issuer), will be eliminated in the 4.0 version. Additionally, the use of the invoice must coincide with the concept.
Adjustments to the Payment Receipt Plugin
The deadline for issuing payment receipt supplements is 5 calendar days after the invoice is first issued.
Cancellation of CFDIs
These are the changes regarding invoice cancellation:
- They can only be canceled in the year in which they were issued and provided that the receiver agrees with the cancelation..
- The reason for cancellation must be justified and documented.
- The issuer most use one of the following codes when indicating the reason for canceling the invoice or invoices:
- Code 01. Voucher issued with RELATED errors (link the CFDI to its replacement).
- Code 02. Voucher issued with UNRELATED errors.
- Code 03. The operation was not carried out.
- Code 04. Name transaction related to a global invoice.
- There will be an infraction for not canceling a CFDI when receipts have been issued by mistake or without cause, or when they are canceled after the deadline. The fines range from 5% to 10% of the amount of each CFDI.
Changes to Withholdings and Payment Information CFDIs
The invoices covering tax withholdings and information on fulfilled payments allow taxpayers residing abroad to document said operations . It features the following changes:
- It has been updated to its 2.0 version.
- The issuer’s and the receiver’s name and tax residence are also mandatory.
- It includes a node that allows you to link it with its corresponding CFDI.
- There is a new option for the issuer to include the issuing place as in CFDI’s.
- More issuer regime options have been added.
- Utility and ISR totals feature more conditional options.
New Payments Complement Format as of 2022
The Payments Receipt Supplement, which must be issued together with the CFDI in the case of deferred or installment payments, also presents some changes:
- It can only be used with CFDI type P.
- It has been updated to its 2.0 version.
- It includes a new field to express the total amounts of payments performed through Payment nodes.
- By means of an added catalog option, it will indicated if the payment is subject to taxes or not, detailing the Transfers and Withholdings.
What are the Advantages of Using CFDI 4.0?
All these changes are intended to facilitate the declaration and calculation of taxes in the following ways:
- It seeks to strengthen electronic stamping and added services.
- The tax authority will receive more detailed information from taxpayers to have better control over tax determination.
- Taxpayers will be able to expedite the filing of their returns with pre-filled information.
At Syncfy, we have taken the corresponding measures to issue CFDIs 4.0 through our Stamping product. Likewise, we have carried out the necessary adjustments for the successful download of CFDIs in any of its versions through our Fiscal service.
Learn the benefits that Fiscal has to offer. With Syncfy, link your system with the tax authorities to obtain a massive flow of electronic invoices and tax documents. Contact us.