New SAT Guidelines regarding the CFDI
On October 18, 2023, the Tax Administration Service (SAT) issued communiqué 057/2023, through which it informed taxpayers that in order to request the Digital Tax Receipt via Internet (CFDI) or invoice for the purchase of products or for the rendering of services, they are not required to provide the supplier with their Tax Identification Card or Certificate of Tax Status.
This matter was also acknowledged in the Seventh Resolution of Amendments to the Miscellaneous Tax Resolution for 2023, which was published simultaneously. Thus, it is noted that a taxpayer who requests an invoice is only required to provide, verbally or in writing, the Federal Taxpayer Registry (RFC) code, name or corporate name, postal code of the tax domicile and the tax use it will give to said receipt (general expenses, acquisition of merchandise, etc.). Likewise, in said communiqué, the authority reiterated that the Federal Tax Code establishes that the invoice must be issued at the time the transaction is carried out in an electronic file and, when the customer so requires, its printed representation will be delivered, so that it is also considered an improper tax practice to request that the taxpayer access websites to enter their identification data in order to generate the tax receipt. On these terms, at Von Wobeser y Sierra we are at your service to support you in implementing the necessary measures to comply with the provisions of the SAT in order to avoid complaints from your clients and the imposition of fines for non-compliance with tax provisions. For additional information, please contact: Alejandro Torres, Partner:+52 (55) 5258-1072 | ajtorres@vwys.com.mx Luis Enrique Torres, Counsel:+52 (55) 5258-1023 | ltorres@vwys.com.mx Juan Manuel Morán, Associate:+52 (55) 5258-1072 | jmoran@vwys.com.mx
