Regulatory Analysis

Posted July 20, 2023 by Maria del Carmen
MEXICO: The Tax Authority extends, the grace period to comply with all the requirements contained in the “Instructions for filling out the CFDI to which the Carta Porte supplement is added”.

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 […]

Read more
Posted June 7, 2023 by Maria del Carmen
MEXICO: The grace period to issue CFDI in its version 3.3 and its payroll supplement version 1.2 for those who make salary payments ends this June 30, 2023.

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 […]

Read more
Posted April 28, 2023 by Maria del Carmen
MEXICO: On April 25, 2023, the Second Resolution of Modifications to the Miscellaneous Tax Resolution (RMF) for 2023 was published in the Official Gazette.

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 […]

Read more
Posted March 31, 2023 by Maria del Carmen
MEXICO: The SAT published the update of the Standard Carta Porte Revision C

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 […]

Read more
Posted February 21, 2023 by Maria del Carmen
MEXICO: Deadline to correct payroll CFDIs issued during tax year 2022

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 […]

Read more
Posted March 23, 2020 by Ramón Frias
Mexico Enacts the 2020 Tax Reform

The Mexican Congress has approved the 2020 tax reform, The most important changes of this reform in relation to VAT is the establishment of a new system of the taxation of digital goods and services supplied by non-established entities to final consumers in Mexico. Under this new regime, foreign suppliers of digital goods and services […]

Read more