Regulatory updates - Mexico

The Mexican government has announced an extension of the obligation to issue version 4.0 of the Payroll Digital Fiscal Receipt via the Internet (CFDI). The purpose of this measure is to support taxpayers in complying with their tax obligations.

The extension seeks to provide additional time for companies to adapt to the new regulations and make the transition effectively.

When does the new timeline come into effect?

The new obligation timeline proposed by the SAT is 1 July 2023.

It is recalled that since 31 March 2023, the co-existence period between versions 3.3 and 4.0 of the CFDIs ended, except for the Payroll CFDI. Since 1 April 2023, it is only possible to issue CFDI version 4.0.

Does the change require any actions?

In case a taxpayer has already implemented the Payroll CFDI in version 4.0, no more action is required on their part. If the version has not been implemented, an additional date will be granted, as indicated in the official announcement, .

As previously explained by Pagero, this is not the first time that SAT has been moving the deadlines for issuing the new version of CFDI. With the new timeline, taxpayers will be able to use CFDI 3.3 for all documents until 31 March 2023.

Besides this announcement, SAT has also decided to grant a grace period to taxpayers obliged to issue the Carta Porte complement. The penalties for non-compliance with Carta Porte will begin to be imposed from August 2023.

More details about the announcement by SAT can be found here (in Spanish).

This time extension means taxpayers may issue electronic payroll receipts by using the CFDI version 3.3 until 31 March 2023. However, this time extension doesn’t impact other CFDIs such as e-invoices, credit notes, payment receipts, and other documents. These other documents will still be required to be issued using the CFDI version 4.0 starting January 2023.

You may find more details regarding the announcement by SAT (in Spanish) here. Meanwhile, stay tuned with Pagero to know the latest updates in Mexico.