In a recent communiqué , the SAT confirmed that the mandatory use of CFDI 3.3 will be delayed until January 1, 2018. This means that version 3.2 can continue to be used until December 31, 2017.
Among other facilities, the optional use of the e-Payment Receipt has also been extended until March 31, 2018, so it now becomes mandatory as of April 1, 2018. Likewise, foreign trade complement version 1.0 remains available throughout December 2017, as CFDI version 3.2 will continue in force.
The SAT acknowledges the scale of this change in modernization of the billing system for taxpayers, which is why it has issued this extension before finally rolling out the single definitive version in January 2018.
The notification highlights the following facilities:
- Taxpayers may continue to issue CFDI version 3.2 until December 31, 2017. As of January 1, 2018, the only valid version will be 3.3.
- Invoice issuance with the Payment Receipt Complement will be optional until March 31, 2018.
- The approval process for cancellation of e-invoices comes into force on July 1, 2018.
- Until June 30, 2018, if a possible error or discrepancy occurs when registering the unit of measure key and/or product or service key, it will not be deemed an infraction.
All the improvements made by the SAT are designed, on the one hand, to improve the quality of the data provided and, on the other, to make it easier to use for all taxpayers.
EDICOM, through its CFDI platform, provides solutions for all kinds of business needs, simplifying and automating the task of issuing and receiving CFDI: Ticket Portal, Vendor Portal, Payroll CFDI, Addendum Services, etc…
What are the changes in CDFI 3.3?
The CFDI 3.3 technical specifications were published in Annex 20, which can be consulted together with the catalogue, structure and standard on the SAT website portal. Even so, the most notable amendments are as follows:
- New validation rules are applied to check data coherence and prevent possible errors. For example, from now on the taxpayer regime types and invoice date will be recorded automatically. Another rule concerns the checking of recipient RFC numbers in the SAT database by the Authorized Provider. If the RFC is not verified, the invoice will not be stamped.
- Twenty-three catalogues will be used, some of them accepted internationally, to complete the information in some of the CFDI fields. This is already being done in version 3.2 with the payment method section and serves to improve the accuracy of the data. With the data unified through the catalogues, the SAT will make it easier to automate fiscal control, compile statistics or perform electronic audits.
- Some fields will be pre-filled when submitting the returns, as the existing information will be integrated with the billing process. This will streamline tax compliance tasks.
- The electronic invoice will now be distinguished from payroll and purchase receipts, which will be treated as independent documents.