Mexico: RMF 2023

Maria del Carmen
January 17, 2023

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 to issue CFDI for them in version 3.3 with payroll complement in version 1.2.

According to the Miscelanea Fiscal 20203 the grace period will be extended until March 31, 2023. 

More information can be found here.

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Author

Maria del Carmen

Maria del Carmen is a regulatory counsel at Sovos. Based in Chile and originally from Mexico, she obtained a Law Degree and a specialization degree in Tax Law in her home country. She also has a Master’s degree in Tax Law from the Panamerican University Mexico, and an International Tax Law Diploma with ITAM and Duke University. Having worked in the SAT for seven years, and in the Pemex tax team, she has gained extensive experience of tax regimes across Latin America.
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