Mexico: Payroll electronic invoice 4.0 (CFDI 4.0) mandatory beginning 1 July 2023 (three-month extension)

Applicable mandatory effective date was previously scheduled to be 1 April 2023

Mandatory beginning 1 July 2023 (three-month extension)

The tax administration (Servicio de Administración Tributaria—SAT) reported that the issuance of electronic payroll receipts using the version 4.0 of electronic invoices (CFDI 4.0) will be mandatory as of 1 July 2023. The extension is applicable to those that make salary payments and, in general, for the provision of a subordinate personal service.

The applicable mandatory effective date was previously scheduled to be 1 April 2023. Read TaxNewsFlash

Read an April 2023 report (Spanish) prepared by the KPMG member firm in Mexico



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