HOT TOPICS
What fiscal requirements are coming in México
On March 9th., SAT extended the transition period with no penalties for Carta Porte complement until September 30th., 2022
Last February 18th. the fiscal miscellany for 2022 was updated. Tax Autorities are extending the coexistence period of CFDi 3.3 and 4.0 until June 30th., 2022, giving two more months to the taxpayers to get the employee's fiscal data, required for Payroll CFDi certification
Materiality requirements are also increasing
CFDI 4.0
Fiscal miscellany for 2022 includes some serious changes to the CFDi. The CFDi goes from version 3.3 to 4.0 and the CFDi's of Payment Receipt and Withholding Receipt advance from version 1.0 to 2.0; adding nodes, catalogs, and validations.
The cancellation procedure and scheme also undergoes significant changes
On February 18th., 2022, the Tax Authorities updated the 2022 fiscal miscellany, extending the coexistence period for CFDi 3.3 and 4.0 until June 30, the main reason for this change is to allow some more time for taxpayers to get the employee's fiscal data required for the Payroll CFDi.