The Mexican Tax Administration (SAT) has included a new provision in the Second Modification of the Miscellaneous Fiscal Resolution to postpone until December 31, 2020 the permission given to sellers of fuels to issue global electronic invoices (CFDIs) for their sales of fuels subject to volumetric controls.
This permission was originally supposed to expire on July 31, 2020. This means that starting January 1, 2021, impacted taxpayers are required to issue a CFDI for each sale of fuel made to their customers. This provision can be found in Art. Tercero that modifies Twenty Seventh Article of the 2020 Miscellaneous Fiscal Resolution.
For more information about the technical conditions for applying this extension, please visit the resolution.