SAT extends the use of Payroll CFDI 4.0
The Tax Administration Service (SAT) has communicated that all those taxpayers who issue payroll CFDIs will be obliged to issue them in version 4.0, as of July 1, 2023. The SAT in its communication 027/2023 has informed that as of 06/26/2023, 71.47% of the payroll receipts are in version 4.0.
The Tax Administration Service (SAT) has decided that version 4.0 of the Digital Tax Receipt (CFDI) will not be used until June 31, 2023. Until that date, version 3.3 may still be used.
The SAT has decided to delay the entry of CFDI Payroll 4.0, which was scheduled for January 1, 2023, until April 1, 2023. This extension allows taxpayers who issue electronic invoices to meet all of the requirements set forth in the tax provisions for the issuance of the CDFI in version 4.0.
Specifically, in the recent tax reform of 2022, the following fields have been included as mandatory data for the CFDI recipient: Federal Taxpayer Registry (RFC), name, reason or corporate name, zip code of the tax domicile and use. We are making these changes to the SAT to help reducefalse invoicing that is used to evade and avoid taxes.
With the tax reform, on January 1, 2022, the CFDI version 4.0 came into effect. The reform contemplates an update of the electronic invoice with a period of coexistence with version 3.3 until December 31, 2022. This date is maintained only with the exception of CFDI Nómina 3.3, which extends its validity until June 30, 2023.
Changes in the new version CFDI 4.0
The main changes in the CFDI Nómina 4.0 version are:
- The date format is standardized according to Annex 20 of the attributes PaymentDate, PaymentStartDate, PaymentEndDate and WorkRelatedStartDate.
- The validations for the version and form of payment are eliminated.
- The validations for the emission of the complement with the version 4.0 of the CFDI are incorporated as RegimenFiscalReceptor, ObjetoImp, ACuentaTerceros, InformacionAduanera, CuentaPredial, ComplementoConcepto, Parte.
- Likewise, as part of the integration with the CFDI version 4.0, the RFC, name, tax regime and zip code of the recipient's tax domicile are incorporated as mandatory requirements for the issuance of the payroll receipt.
Why is it important to implement the changes required in the tax reform of the CFDI Payroll?
If the fiscal data of the workers does not match the SAT information, the receipts cannot be stamped or deductible.
A Payroll Digital Tax Certificate by Internet is a type of electronic invoice that reflects the amount paid by a company to its employee for a service rendered during a specific period of time. This digital document must be stamped by an authorized PAC in order to have fiscal value and can be submitted to the SAT.
If it does not comply with the new technical and administrative requirements set by the SAT for the CFDI Payroll, it cannot be validated.
The confidence of having an authorized PAC
EDICOM is a technology provider specialized in EDI and electronic invoicing and in Mexico, EDICOM is the number 1 PAC, being the first Certification Provider authorized by the SAT for stamping CFDIs.
EDICOM adapts immediately to the new SAT requirements, so customers can continue working as usual, with the assurance that their PAC is making the necessary changes to comply with the new regulations.