Regulatory Analysis
The Value Added Tax Law regulates the provision of digital services by residents abroad without an establishment in Mexico for the purposes of said Tax. Article 18-B of the VAT Law states that only those established in said legal precept are considered digital services, when they are provided through applications or content in digital format […]
On August 7, 2024, the tax authority published the updated instructions for completing the CFDI, now incorporating the Carta Porte supplement version 3.1 across the Motor Transport, Rail, Maritime and Air modalities. The FAQ section of the document was also updated.
On June 17, the Tax authority published an update of the technical documentation of the Carta porte in version 3.1. This version makes modifications and additions in various fields and incorporates the RegimenesAduaneros also affecting its printed representation. The update of the CFDI Filling Instructions with Carta Porte version 3.1 was published as follows: Motor […]
The tax authority, through the Miscellaneous Tax Resolution for 2024, in its transitory provisions, established that taxpayers obliged to issue CFDIs to which the Carta Porte supplement is incorporated, may continue to issue them in its version 2.0, published on February 24, 2023 on the SAT Portal, until March 31, 2024.
On December 5, 2023, the Ninth Resolution of Amendments to the RMF 2023 was published in the Official Gazette, entering into force on the day following its publication. The resolution modifies and adds some rules related to the requirements for the application of fiscal incentives established in various Decrees. The most relevant points in terms […]
SAT publishes the Instructions for filling out the Carta Porte supplement 3.0. On November 24, the SAT published the Instructions for filling out the Carta Porte Supplement 3.0 for maritime, air, rail and motor transport. http://omawww.sat.gob.mx/tramitesyservicios/Paginas/documentos/Instructivo_ComplementoCartaPorte_Maritimo_ver3.pdf http://omawww.sat.gob.mx/tramitesyservicios/Paginas/documentos/Instructivo_ComplementoCartaPorte_Aereo_ver3.pdf http://omawww.sat.gob.mx/tramitesyservicios/Paginas/documentos/Instructivo_Complemento_CartaPorte_Ferroviario_ver3.pdf http://omawww.sat.gob.mx/tramitesyservicios/Paginas/documentos/Instructivo_ComplementoCartaPorte_Autotransporte_ver3.pdf
The tax authority through the First Anticipated Version of the 8th Resolution of Modifications to the Miscellaneous Tax Resolution for 2023 among others, modifies the Rule 2.7.1.7 relating to the Requirements of the printed representations of the CFDI, indicating that in the case of the CFDI to which the Carta Porte is incorporated, the structure […]
On September 25, 2023, the tax authority in Mexico (SAT) published Version 3.0 of the Carta Porte Supplement on its portal with some adjustments. With Version 3.0, among other adjustments, we can see as the most relevant the incorporation of 7 catalogs: RegimenAduanero, RegistroISTMO, SectorCOFEPRIS, FormaFarmaceutica, CondicionesEspeciales, TipoMateria and DocumentoAduanero. For foreign trade operations, fields […]
The SAT published on its official website the First Advance Version of the Sixth Resolution of Modifications to the Miscellaneous Tax Resolution 2023. It extends the term until December 31, 2023, for those taxpayers who issue the CFDI with Carta Porte supplement to comply with all the requirements contained in the “Instructions for filling out […]
June 30, 2023, marks the end of the grace period for those who make payments for salaries and who are obliged to issue CFDIs for them, may choose to issue them in version 3.3 with payroll supplement in version 1.2, in accordance with The Second Resolution of Modifications to the Miscellaneous Tax Resolution (RMF) for […]
Through the aforementioned Resolution, the authority made modifications to the content of the RMF for 2023, among which the following stand out in terms of CFDI´s: DEDICATED TRANSPORT SERVICES In rule 2.7.7.1.3., the wording is specified to indicate that the client or contractor of dedicated transport services must issue a CFDI of transfer type to […]
For the purposes of articles 29 and 29-A of the CFF, those who make payments for salaries and who are obliged to issue CFDIs for them, may choose to issue them until June 30, 2023, in version 3.3 with payroll supplement in version 1.2, in accordance with Annex 20, published in the DOF on July […]
Mexico: the SAT published the Resolution that establishes administrative facilities for the tax obligations compliant of the taxpayers of the primary sector, of Ground Transportation of Federal Freight, Foreign Passenger and Tourism, as well as Ground Transportation of Materials Freight and Urban and Suburban Passengers, in which it announced the use of a new complement […]
Mexico: The SAT published the standard and the error matrix of the Carta Porte Supplement version 2.0 Revision C, that is integrated into CFDI version 4.0 Among the main changes are: 4 service keys were incorporated into the additional validation of the CFDI ProdServ Key. The coexistence of the Carta Porte supplement was incorporated with […]
MEXICO: Deadline to correct payroll CFDIs issued during tax year 2022. The RMF 2023 granted the facility to taxpayers who during fiscal year 2022 have issued payroll CFDIs that contain errors or omissions in their filling out or in their version may, for a single occasion, correct these, as long as the new receipt that […]
MEXICO: On December 27, 2022, SAT published the Miscelanea Fiscal 2023, that sets outs rules in CFDIS, granting a grace period for the issuing of the following documents: CFDI in V.3.3 Withholdings and payment supplement V.1.0 Payments for the concepts referred to in Title IV, Chapter I of the ISR Law and who are obliged […]
The SAT published the Second Anticipated Version of the Tenth Resolution of Modifications to the Miscellaneous Tax Resolution for 2022 which establishes the possibility of issuing CFDI in its version 3.3 and the CFDI that covers withholdings and payment information in its version 1.0, until March 31, 2023. The foregoing is also applicable to the […]
The Mexican Tax Administration (SAT) recently published some adjustments to the Error code matrix that is used for the CFDI 4.0. Precisions were made in some error codes and a new error code was added to clarify when the Foreign Trade complemento should not be included.