Invoicing V 4.0 Reform CFDI 2022

a) Taxpayers who export goods that are not subject to alienation or whose disposal is free of charge, must issue the digital tax receipt online that protects the operation.

a) CFDI must be issued for export when it is not alienated or is free of charge.

b) In the event that invoices are issued that support expenses without having the justification and documentary support that accredits the returns or discounts before the tax authorities, these may not be reduced from the tax receipts of income of the taxpayer, situation that could be verified by them in the exercise of their powers established in this Code.

b) When credit notes are issued, the documentary support that supports such credit note must be available; otherwise, the corresponding tax effects cannot be applied. It is understood that the issuance of credit notes will be solely and exclusively for returns or discounts on the operations.

c) of the invoice that will serve to support the transport and the legal possession and stay of the goods during the same.

c) A letter-of-file supplement must be issued for those goods that are moved in federal sections.

d) The CFDI shall contain the following requirements:

The key of the Federal Taxpayers Registry, name or business name of the person issuing them and the tax regime in which they are taxed in accordance with the Income Tax Law. In the case of taxpayers who have more than one premises or establishment, the address of the premises or establishment in which the tax receipts are issued must be indicated.

The federal taxpayers' registry code, name or business name; as well as the postal code of the fiscal domicile of the person in favor of whom it is issued, likewise, the key of the fiscal use that the receiver will give to the tax receipt must be indicated.

d) Data of who issues the CFDI:

a. Name or business name

b. The tax regime in which they are taxed in accordance with the Income Tax Law

Data in favor of whom the CFDI is issued:

c. Name or company name

d. El postal code of the tax domicile

e. The key to the tax use that the recipient will give to the tax receipt

It is important to note that it is suggested that the name coincides with the one registered with the tax authority (SAT), so the proof of the RFC of the clients to whom the CFDI is issued must be requested.

e) Unless the tax provisions provide for a shorter period, digital tax receipts over the Internet may only be cancelled in the year in which they are issued and provided that the person in favour of whom they are issued accepts their cancellation.

e) CFDIs may only be cancelled in the same fiscal year in which they were issued.

According with the rule 2.7.1.27. of the Tax Miscellaneous Resolution applicable for 2022, the cancellation of the CFDI could be carried out no later than January 31, of the following year of its issuance.

f) The Tax Administration Service, through rules of a general nature, will establish the form and means in which the acceptance referred to in the previous paragraph must be manifested, as well as the characteristics of the digital tax receipts over the Internet or digital documents referred to in article 29, first and last paragraph of this Code in the case of operations carried out with residents abroad without a permanent establishment in Mexico.

f) The SAT will issue the rules that must be applied to adapt the computer systems that help in the issuance of CfDIs, in case of using the computer systems of a PAC, they would be applying the respective changes.

g)      When taxpayers cancel digital tax receipts over the Internet that protect income, they must justify and support the reason for said cancellation, which may be verified by the tax authorities in the exercise of the powers established in this Code.

g) The cancellation of a CFDI must be justified and documented.

• The option "01" Voucher issued with errors in relation to

• The option "02" Voucher issued with unrelated errors

• Option "03" Operation was not performed

• The option "04" Related nominative operation in the global invoice