Regulatory Analysis


 
Posted August 11, 2022 by Kelly Muniz
Mexico: SAT Releases New Versions of the Catalogs for CFDI 3.3 and 4.0

A new version of the catalogs for the CFDI 3.3 and 4.0 has been released by the Mexican tax authority (SAT), on Aug 10, 2022. The new catalog version updates sub catalog c_NumPedimentoAduana for which 1 record is added, and is highlighted in yellow in the files for quick identification. No modification was made to […]

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Posted August 4, 2022 by Victor Duarte
Mexico: SAT Releases New Versions of the Catalogs for CFDI 3.3 and 4.0

A new version of the catalogs for the CFDI 3.3 and 4.0 has been released by the SAT. The updated version of these catalogs is available at the following links: Catalog for CFDI 3.3: http://omawww.sat.gob.mx/tramitesyservicios/Paginas/documentos/catCFDI_V_33_27072022.xls Catalog for CFDI 4.0: http://omawww.sat.gob.mx/tramitesyservicios/Paginas/documentos/catCFDI_V_4_27072022.xls

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Posted August 2, 2022 by Victor Duarte
Mexico: CFDI 4.0 Complemento Comercio Exterior documentation updated

The SAT updated the Error Matrix and the Standard of the Revision E of the Complemento de Comercio Exterior v 1.1 that must be integrated with the CFDI 4.0.  The documentation for the Revision C of this complemento that must be integrated with the CFDI 3.3 was not updated this time. The updated document Estandar […]

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Posted July 28, 2022 by Victor Duarte
Mexico: New draft resolution modifying the miscellaneous tax resolution and its annex 29

The SAT published in the portal the Second anticipated version of the Sixth Resolution of Modifications to the miscellaneous tax resolution (RMF) for 2022. This resolution modifies annex 29 of the RMF related to technical specifications and validations to the CFDI and its complementos. The anticipated version of this Resolution and annex 29 can be […]

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Posted July 20, 2022 by Kelly Muniz
Mexico: Complemento de Comercio Exterior version 1.1 Revision E is published

The Mexican Tax Administration Service (SAT) published an update for the Complemento de Comercio Exterior version 1.1 Revision E, in force from 19 July 2022. The updated document Standár de Comercio Exterior version 1.1 Revision E is available here: http://omawww.sat.gob.mx/tramitesyservicios/Paginas/documentos/ComercioExterior_v11_revision_E.pdf    The updated document Matriz de Errores version 1.1 Revision E is available on SAT’s […]

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Posted July 5, 2022 by Victor Duarte
Mexico: Complemento Comercio Exterior Catalogo’s scheme updated

The SAT published a Catalogo’s scheme update for the Complemento used for exports “Comercio Exterior” version 1.1 Revision C and D. Revision C is used for CFDI 3.3 and Revision D is used for CFDI 4.0. The updated document for Version 1.1 Revision C is available here and The updated document for Version 1.1 Revision […]

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Posted July 5, 2022 by Victor Duarte
Mexico: SAT published new modifications for the Miscellaneous Tax Resolution (RMF)

The second anticipated version of the Fifth Resolution of Modifications to the miscellaneous tax resolution (RMF) for 2022 and its annexes 1-a and 14 were released through the SAT portal. It establishes the first general vacation period of 2022 for the SAT, the days from July 18 to 29, 2022. Also introduces changes regarding the […]

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Posted June 10, 2022 by Victor Duarte
Mexico: SAT clarifies that CFDI version 3.3 and its compatible complements can be used until 31 December 2022

In line with the Tax Administration Service (SAT) announcement that CFDI version 4.0 will be mandatory from 2023, it was published the first anticipated version of the Fifth Resolution Modifying the Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal RMF) for 2022, establishing that taxpayers required to issue CFDI may choose to issue them in version 3.3 […]

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Posted June 9, 2022 by Victor Duarte
Mexico: SAT announced that the new electronic invoice 4.0 will be mandatory from 1 January 2023

With the purpose of granting more time for taxpayers to comply with their obligations, the Tax Administration Service (SAT) announced that the new electronic invoice 4.0 will be mandatory as of January 1, 2023. The previous date was 1 July 2022, therefore, with this new deadline taxpayers will have more time to continue with their […]

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Posted June 2, 2022 by Victor Duarte
MEXICO: SAT Released the Anticipated Versions of Resolutions Modifying the Miscellaneous Fiscal Resolution (RMF) for 2022

The SAT published the Second and Third Anticipated Versions of the Fourth Resolution Modifying the Miscellaneous Fiscal Resolution (Resolución Miscelánea Fiscal RMF) for 2022. Among the changes introduced to the RMF, the option to cancel the CFDI from fiscal years prior to fiscal year 2022 was extended until December 31, 2022. The Second Anticipated Version […]

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Posted June 2, 2022 by Victor Duarte
MEXICO: SAT Releases New Versions of the Catalogs for CFDI 3.3 and 4.0

A new version of the catalogs for the CFDI 3.3 and 4.0 has been released by the SAT. The updated version of these catalogs is available at the following links: Catalog for CFDI 3.3 Catalog for CFDI 4.0  

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Posted May 25, 2022 by Victor Duarte
MEXICO: Catalogs for the Complemento Carta Porte 2.0 updated

The SAT has released an update of the catalogs and the schema of the catalogs for the Complemento  Carta Porte 2.0. The scheme of the catalogs is available at the following link: http://www.sat.gob.mx/sitio_internet/cfd/catalogos/CartaPorte/catCartaPorte.xsd The catalogs for the Complemento Carta Porte 2.0 are available at the following link: http://omawww.sat.gob.mx/tramitesyservicios/Paginas/documentos/CatalogosCartaPorte20.xls

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Posted May 20, 2022 by Victor Duarte
MEXICO: SAT Releases New Versions of the CFDI Catalogs for Versions 3.3 and 4.0

A new version of the catalogs for the CFDI Version 3.3 and version 4.0 of the CFDI has been released by the SAT. The updated version of these catalogs is available at the following links: Catalog for CFDI 3.3: http://omawww.sat.gob.mx/tramitesyservicios/Paginas/documentos/catCFDI_V_33_17052022.xls Catalog for CFDI 4.0: http://omawww.sat.gob.mx/tramitesyservicios/Paginas/documentos/catCFDI_V_4_17052022.xls

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Posted May 13, 2022 by Victor Duarte
MEXICO: Online validator of Federal Taxpayer Registration (Registro Federal de Contribuyentes – RFC)

The Tax Administration Service (SAT) makes available an online validator in order to verify whether the RFC is valid and able to receive CFDI. The online validator allows users to verify up to 5,000 RFC simultaneously. This online validator is available at the following link on the SAT website and the user guide is available at the following link.

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Posted May 11, 2022 by Ramón Frias
MEXICO: Mandatory use of CFDI 4.0 from July 1, 2022

On February 18, 2022, the Tax Administration Service (SAT) enacted the Second Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2022. According to this Resolution, the period of use of the CFDI version 3.3, is extended until June 30, 2022. After that, the CFDI in its version 4.0 would be mandatory. The mentioned Resolution […]

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Posted February 23, 2022 by Victor Duarte
MEXICO: SAT to Postpone the Effective Date of Mandatory CFDI 4.0 to 1 July 2022

The Tax Administration Service (SAT) has recently published the Second Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2022, effectively postponing the entry into force of the latest CFDI version. According to this modification, the period of use of the current CFDI version 3.3, is extended until June 30, 2022, therefore, from July 1, […]

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Posted November 16, 2021 by Ramón Frias
Mexico: SAT Officially Postpones the Mandatory Use of the Supplement of Carta Porte

The Mexican tax administration (SAT) has published a new version of the Third Resolution of Modifications to the Miscellaneous Fiscal Resolution for 2021. In that document, the SAT has established that taxpayers will be considered in compliance with the mandate to issue the supplement of Carta Porte, even if before January 1, 2022 the supplement […]

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Posted January 22, 2021 by Ramón Frias
Mexico Expands the Reduced VAT Rate to its Southern Border

On December 31, 2020, Mexico published a new decree by which it expands a number of fiscal benefits to 22 municipalities located in the southern states of Quintana Roo, Tabasco, Campeche and Chiapas. Among the main benefits extended to those locations is the reduction of the standard VAT rate to 8% to all sales and […]

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