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New Policy for Cancelling Online Digital Tax Documents

13/12/2016

Nueva política para la cancelación del CFDI

This information was updated by the Mexican tax administration, read the updated policy for cancelling CFDI here.

To deal with a problem detected by the federal executive, Mexico’s tax administration will proceed by modifying the policy for cancelling online digital tax invoices, which will go into effect on May of 2017. This problem concerns an unfair practice among some taxpayers in which they cancelled some online digital tax documents to avoid accumulating more income for income tax purposes. This practice directly affects those to whom the document was issued since they are unable to make deductions.

Definitively, the policy will be part of 2017’s Fiscal Reform, which modifies article 29-A of Mexico’s tax federation’s fiscal code concerning the cancellation of digital tax documents as a precaution against possible tax evasion. This modification will go into effect on May 1, 2017 and will consist of the following:

  • Starting in 2017, taxpayers who sent online digital tax documents and wish to cancel them can do so only with prior authorization from the client.
  • The tax administration will establish general rules concerning the form and the means for the aforementioned action.

In the last few months, the tax administration has published updates related to the payroll complement, the new version (3.3) of the online digital tax document and the payment receipts complement as well as an update for the foreign trade complement which includes new functionalities and will enter into effect on March 1, 2017.

A schema that accepts electronic invoices and sends notifications

Edicom is a leading technological provider in Mexico and is a certified company authorized to send digital tax documents. It already has experience involving the acceptance of receiving electronic invoices and sending messages noting the change in status of fiscal documents due to the legislation of other countries in Latin America. Presently, the tax administration has not defined a schema for the method of authorization for cancellation. It’s possible that it will use practices that have already been tested in other countries.

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