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
On June, the Tax Authorities extended again the coexistence period of CFDi 3.3 and 4.0 until January 1st., 2023, giving opportunity 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 severe 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 undergo significant changes
On June 2022, the Tax Authorities updated the 2022 fiscal miscellany, extending the coexistence period for CFDi 3.3 and 4.0 until April 1st., 2023, 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.
New requirements for Payroll, Payment and Retention supplements are also moved until April 1st, 2023