Mexico: Electronic invoice 4.0 (CFDI 4.0) mandatory beginning 1 January 2023 (six-month extension)

Six-month extension so that taxpayers can make the necessary transition process

Beginning 1 January 2023 (six-month extension)

The tax administration (Servicio de Administración Tributaria—SAT) announced on 8 June 2022 that the new electronic invoice 4.0 (CFDI 4.0) will be mandatory as of 1 January 2023. This six-month extension is granted so that taxpayers can make the necessary transition process. Read TaxNewsFlash

The SAT also indicated:

  • It is important for taxpayers to know and keep updated the information contained in the proof of tax situation, and if the taxpayer knows the information, the taxpayer can deliver it to their employer or invoice issuer without need to present proof of tax situation.
  • The issuance of the payroll CFDI is independent of the obligation of employers to pay wages to their workers, and failure to deliver proof of tax status is not a reason for dismissal or withholding any payment.
  • If it is required to consult or obtain proof of tax status, the SAT makes available the means to generate it remotely, which are the SAT portal, the SAT mobile application, or using SAT ID. The last two options can be accessed from any cell phone or tablet with an internet connection. Taxpayers may also go to an SAT office to obtain it the proof of tax status.

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


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