As of January 2023, invoicing via the new CFDI 4.0 (Digital Tax Invoice by Internet) will be mandatory for all taxpayers in Mexico. Until then, the CFDI 3.3 version will continue to apply. Since the changeover was originally scheduled for July 2022, Scope is up to date as of today and practically already able to meet the requirements of CFDI 4.0.
The changes envisioned in CFDI 4.0 have been codified in Anexo 20 de la Resolución Miscelánea Fiscal 2022 (Appendix No. 20 of Resolución Miscelánea Fiscal 2022) and the Código Fiscal de la Federación (Federation Tax Code) and apply to every electronic invoice – incoming and outgoing – and related attachments such as the Complemento Carta Porte, payrolls, deferred payments or tax withholding receipts to CFDIs.
Despite all the complexity, these changes are available immediately with Scope 22.6. This is also another step towards digitality for our Mexican customers. The movement of goods and the associated settlement processes are ensured without any interruption or delay.
What are the most important changes?
- It is now mandatory to include the name and zip code of the tax address of both the invoicing party and the recipient.
- A new field “ObjectImp” (Tax Object) provides information on whether the product or service is subject to tax.
- A preliminary check of all the tax data registered with the Servicio de Administración Tributaria (SAT) ensures that an invoice can be issued and become a valid document at the same time. This requirement applies to both regular taxpayers and registered businesses.
- All taxpayers must ensure that their information registered with the SAT is accurate and up-to-date.
Implementation in Scope
The CFDI interface has been customized and the fields required by the SAT have been added. Users are now able to pre-fill information about their customers, suppliers and representatives, including tax address, tax name and zip code. All information is stored in a separate field so that a mutual data comparison or plausibility checks can be performed.
The application of the CFDI can be predefined in Scope in the “Partners” section. This and other automations of the processes in Scope help to reduce human errors as much as possible.
Changes to the invoicing party
The entry of the tax name is now mandatory for the invoicing party, but also for the recipient. In addition, an invoice is only valid if the invoice data matches the Certificado de Sello Digital (Digital Seal Certificate).
Changes to the invoice recipient
Scope checks whether or not the recipient's name is registered in the list of cancelled tax IDs defined by the SAT. The same applies to the postal code, which is now in a separate field from the tax address. This makes it possible to check whether the postal code matches the corresponding name in the tax ID of the recipient. The tax class of the taxpayer is also automatically checked, as Scope has access to the official Régimen de Personas Morales list.
Deferred payments, which must be processed along with the CFDI, are also subject to certain validation rules. In Scope, this procedural area has been updated from version 1.0 to version 2.0 as required by the SAT. The corresponding changes allow additions to payments such as tax object, taxes withheld, and the total amount to be paid.
There are also changes for the cancellation procedure in CFDI 4.0.
- If an invoice is to be cancelled, one of the official reasons defined by the SAT must be selected.
- The response codes have also been adjusted.
- If an invoice is to replace another, this new invoice must be issued first before the old invoice is cancelled. This is necessary so that a link or reference to the old invoice can be included and registered in the new invoice.
All of these changes have been implemented in Scope. The cancellation process is thoroughly checked internally in the system and evaluated to see if it is possible. If it is, Scope initiates the process.
If the invoicing receipient – without knowing it – deducts invoices from an EFOS company (a company that issues sham invoices), the SAT will automatically categorize it as an EDOS company (a company that claims sham invoices). Scope prevents this from happening. With the shipment freeze feature, Scope interrupts the process if the customer or vendor is blacklisted 69-B by the SAT. This gives users the opportunity to clarify the issue and take appropriate action – such as termination of cooperation. This process is automated, as Scope performs the comparison with the official 69-B list.
More digitality – less effort
In practice, the changes in CFDI 4.0 will have a huge impact on the way companies operate, since complexity will increase as new fiscal reforms are introduced. This is where Scope comes in. Scope not only adapts to local laws and regulatory changes, but goes beyond them. By automating workflows and processes to the greatest possible extent, the additional work for users is reduced to a minimum, even with increasing regulation. We call this Digitality 4.0.