Mexico: Measures applicable to CFDI in payroll matters
The fiscal miscellaneous resolution for 2023 introduced measures applicable to digital tax receipts online in payroll matters.
Measures applicable to CFDI in payroll matters
The fiscal miscellaneous resolution for 2023 introduced the following measures applicable to digital tax receipts online (CFDI) in payroll matters:
- Persons obliged to issue payroll CFDIs may, on a single occasion, request through the tax administration service (SAT) portal information related to the registration in the federal taxpayer registry (RFC) of the persons to whom they make payroll payments.
- Taxpayers who issued payroll CFDIs during fiscal year 2022 that contained errors or omissions may, also on a single occasion, correct the information, as long as the new receipt that is prepared is issued no later than 28 February 2023, and the vouchers that are replaced are cancelled.
Read a January 2023 report (Spanish) prepared by the KPMG member firm in Mexico
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