Mexico: New version of payroll supplement (CFDI)

A new version of “Revision C” regarding the payroll supplement for 2022

A new version of “Revision C” regarding the payroll supplement for 2022

The tax administration on 31 December 2021 published a new version of “Revision C” regarding the payroll supplement for 2022.

The new version (referred to as version 4.0) functions under the online digital tax receipt (comprobante fiscal digital por internet—CFDI) system, and its use if mandatory as of 1 May 2022. The new version includes certain technical changes (ranging from the date convention for use in certain applications to the coding or numbers to use for registration of wages and salaries).

Read a January 2022 report (Spanish) prepared by the KPMG member firm in Mexico


The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.