Mexico: Payroll electronic invoice 4.0 (CFDI 4.0) mandatory beginning 1 April 2023 (three-month extension)
The new payroll electronic invoice 4.0 (CFDI 4.0) will be mandatory as of 1 April 2023, which is a three-month extension.
The new payroll electronic invoice 4.0 (CFDI 4.0) will be mandatory as of 1 April 2023.
The tax administration (Servicio de Administración Tributaria—SAT) announced on 1 November 2022 an extension regarding the issuance of electronic payroll receipts using the version 4.0 of electronic invoices (CFDI 4.0). Mexican taxpayers will be able to issue electronic payroll receipts using the current version 3.3 until 31 March 2023, which is a three-month extension from the previously applicable mandatory effective date of 1 January 2023. However, this extension does not impact the effective date of version 4.0 for other CFDIs (e.g., sales e-invoices, credit notes, payment receipts, and other documents), which will still be required to be issued using version 4.0 of the CFDI effective 1 January 2023.
Read a November 2022 report (Spanish) prepared by the KPMG member firm in Mexico
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