Mexico: Miscellaneous tax resolution for 2025 regarding payroll electronic invoices (CFDI)

The tax administration (Servicio de Administración Tributaria—SAT) announced through the miscellaneous tax resolution for 2025 the following provision applicable to payroll electronic invoices (CFDI).

Extension for issuance of payroll CFDI for fiscal year 2024

Taxpayers who during the 2024 fiscal year issued payroll CFDI that contain errors or omissions in their completion or in their digital version may correct this information as long as the receipts are canceled to generate new ones before February 28, 2025.

The new payroll CFDI will be considered issued in fiscal year 2024, as long as it reflects as the payment date the day corresponding to 2024 on which the payment associated with the voucher was actually made.

KPMG observation

It is important to keep in mind that the application of this benefit does not free taxpayers from paying the difference not covered with the update, as well as any surcharges that may apply. Employers need to validate that the payroll CFDI information for the year is correct, because this is the basis for calculating the annual income tax (ISR) for both the taxpayer and their employees.

Read a January 2025 report (Spanish) prepared by the KPMG member firm in Mexico