CFDI 4.0 – Mexico Updates e-Invoice Format
What is CFDI 4.0
CFDI 4.0 is the newest version of the Internet Digital Tax Complement in Mexico as of January 1, 2022. Taxpayers must use to issue their electronic invoices in this new format which is replacing the previous version (CFDI 3.3).
CFDI 4.0 has an impact on the issuance and reception of electronic invoices, as well as other related flows. Other flows such as CFDI withholdings or payment complements, payroll etc.
Grace Period between CFDI 3.3 and CFDI 4.0
CFDI 3.3 and CFDI 4.0 may coexist until December 31, 2022 in accordance with the "Fifth Resolution of Amendments of the Miscellaneous Tax Resolution" for 2022 (RMF 2022).
As of the date of the publication of this article, the use of CFDI version 4.0 will become mandatory beginning April 1, 2023.
However, it is advisable not to delay the implementation of your migration projects to the new format and start as soon as possible the issuance according to the new specifications to avoid possible penalties or rejections of your CFDIs as soon as the issuance is mandatory in the 4.0 format
Main changes to the CFDI system
Introduction of version 4.0
The new CFDI electronic invoice will have the following changes:
- A new element that affects all the global invoices/ summary invoices (This measure will directly affect ticket portals and point of sales solutions).
- It includes the postal code and the recipient’s tax regime.
- The name is mandatory and must be validated.
- A new attribute is added for the primary sector.
- A new attribute is added to indicate if the CFDI is for an export.
- At the concepts level a new attribute is added to indicate if it is subject to tax.
- The Complement for third party accounts (complemento cuenta de terceros) is completely substituted by a new element at the concepts level.
- There are major adjustments to the validation rules.
New format for withholding CFDI and payment information version 2
The new withholding CFDI enables you to document the withholding of taxes and payments conducted by resident taxpayers abroad. This CFDI affects operations including: payments, payments for dividends, escrow leases, disposals of shares, non-business trusts, interests, mortgage interests, payments abroad, retirement plans, gifts, operations with derivatives from the financial sector.
The new version of the withholding invoice and payment information incorporates the following changes:
- An attribute to include the place of issue.
- A new node to include related CFDIs
- New attributes for the issuer’s tax regime, postal code of recipient, and the name becomes mandatory for issuer and recipient.
- A couple of attributes are added in the totals for profits and ISR which are conditional.
- A pattern is added for the FolioInt (reference).
- Adjustments to validation rules and catalogs.
New version of the complemento de Pagos 2
The complemento de Pagos, or payment receipt complement must be issued with the CFDI when payments are received in parts or in a deferred manner. Below are the changes to the format:
- A new attribute is added to indicate if the payment is subject to tax.
- A new element is added for taxes, which includes the options Transferred or Withheld.
- The payment receipt complement can only be used with a type P CFDI.
- Adjustments to the validation and catalogue rules.
New conditions for the cancellation of CFDI’s
The cancellation of electronic invoices includes the following changes:
- The cancellation reason must be included, there are 4 possible values as well as a field to indicate the folio that will substitute the canceled CFDI.
- The service response codes are changed.
- Validations to limit the cancellation of CFDIs to the fiscal exercise they were issued in.
The totality of all these changes will have a great impact on companies that must adapt to them without delay.
EDICOM’s electronic invoicing platform is currently conducting the adaptation of all its clients to comply with the new norm. Through the global E-invoicing service you will be able to issue and receive all your CFDIs in an integrated manner with any partner. Contact our consultants for more information.