We hereby inform you that on July 14, 2016, the Third Resolution of Amendments to the 2016 Official Tax Regulations (hereby OTR) was published, and various rules have been modified that affect the issuance of your Digital Tax Proofs over the Internet (CFDI). The modifications that you must know are the following:
1. Requirements of printed representations of the CFDI.
The additional requirements contained in rule 184.108.40.206 of OTR 2016:
In fraction I, the option to include the fiscal folio number of the Proof is added instead of the Bar Code.
A new fraction is added; In the case of “ partial payments ” sall the data contained in the payment complement must be included.
2. CFDI that accompanies the transport of goods.
The regulation 220.127.116.11 of the OTR 2016 is amended to clarify that the accreditation in the case of CFDI of freight transport may also be through the printed representation of the CFDI.
3. Changes in the Compliance of requirements in the issuance of fiscal vouchers
3.1 Current Scheme: (PAYMENTS IN PARTIALITIES)
- ISSUANCE # 1: A CFDI is performed for the total value of the operation
- ISSUANCE # 2 onwards: A CFDI must be issued for each of the payments received, which must include:
- Point to CFDI folio (global)
- Indicate the total value of the operation
- Indicate the taxes transferred and withheld with each of the fees (exception IEPS)
3.2 New Scheme:
- ISSUANCE # 1: A CFDI should be issued for the total value of the transaction
- ISSUANCE # 2, hereinafter: A CFDI shall be issued for each of the payments received, and shall contain:
- Indicate the CFDI folio (global)
- Indicate ZERO PESOS in the total amount of the operation
- Indicate in PAYMENT METHOD: the expression paid
- Include the COMPLEMENT FOR PAYMENTS. .
4. Issuance of CFDI for payments made (NEW RULE)
PAY ON AN EXHIBITION
For those payments made in a single exhibition, but that the consideration is not covered at the time of the issuance of the CFDI and even in the case of credit transactions, and these are paid after the issue of the corresponding CFDI, the following should be used:
Whenever it is the same fiscal year, use the mechanism mentioned in section 3.2 to reflect the payment with which the amount of the transaction is settled.
* The third resolution of modifications takes effect on August 15, 2016.
Use the standard service contract published on the SAT portal as of January 1, 2017.
The amendments to rule 18.104.22.168. (Compliance with requirements in issuance of CFDI - payment complement) and the provisions of rule 22.214.171.124. (Expedition of CFDI for payments made), once the "Payment Completion" is published on the SAT portal, the taxpayer will have 30 days for its implementation.
See Third Resolution of Amendments to OTR 2016
- The scheme established in section 3.2, partial payments is MANDATORY
- The scheme established in section 4, payments in a single exhibition, is an FACILITY for taxpayers.
It is our priority to help your business meet the its tax requirements, so we extend a cordial invitation to contact us via email at email@example.com, or contact us directly through your commercial executive, in order to delve into the application of this New requirement, share information and provide the necessary service.
To gain more information, we invite you to consult the following link, where you will find the contents of the payroll receipts add-on version 1.2:
View Payroll Completion Technical Information Version 1.2
IF | Interfactura
Posted on Mon, August 1, 2016
by By: Interfactura Staff