Mexico: Modifications to miscellaneous tax resolution 2022, including extension for implementation of CFDI 4.0

Changes to tax-related procedures and extensions of tax-related deadlines

Changes to tax-related procedures and extensions of tax-related deadlines

The government published eighth, ninth and tenth resolutions of modifications to the miscellaneous tax resolution 2022, which include various changes to tax-related procedures and extensions of tax-related deadlines.

In particular, the deadline for issuing electronic receipts using version 4.0 (CFDI 4.0) is extended to 1 April 2023. Thus, taxpayers will now be able to issue electronic receipts using the current version 3.3 until 31 March 2023 (previously 31 December 2022). The period for non-application of fines and sanctions is also extended until 31 July 2023 (from 31 December 2022), in the event that electronic invoices with a bill of lading supplement are issued without complying with all the applicable requirements.

In addition, the deadline for individual taxpayers who pay taxes under the simplified trust regime to have an active “e.firma” is extended to 31 March 2023 (from 31 December 2022).

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


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