México’s Tax Administration Service (SAT) announced in late 2016 that version 1.1 of the foreign trade add-on for CFDI would come into force on March 1, 2017. Now, in a recent communiqué, it has confirmed that as of this date, versions 1.0 or 1.1 of the complement will coexist, and a facility has been set up for exports with CFDI and COVE, but without the add-on, during 2017. From January 2018, the only authorized version will be 1.1. Check out the General rules on foreign trade for 2017.
To meet the needs generated by changes in billing systems and foreign trade, a temporary mechanism has been set up to comply with the provisions of Rule 3.1.34 of the General Foreign Trade Regulations.
This means that those exporters having already completed implementation of the add-on (version 1.0 or 1.1), can engage in e-invoicing with the foreign trade complement and the order, stating the tax folio number of the invoice in the order.
Users who have not finished implementing the complement in either version, can use e-invoicing (without add-on), the return value (formerly COVE) and the order, stating the folio number of both documents (electronic invoice and return value) in the order.
Version 1.1 of the add-on includes a group of additional functions, including:
- A node for use in final export operations of type A-1 goods, in cases where these goods are not subject to disposal, or if they are it is free of charge – in other words, without receiving payment in turn or being a sale –
- Updating of the validation with reference to identification of product/s in several tariff fractions.
- Updating the Catalogue of tariff fractions.
- Incorporation of addresses for issuer and receiver.
How to adapt to the foreign trade complement?
EDICOM has worked hand-in-hand with the SAT to develop this CFDI add-on for exports. Thanks to this, the CFDI platform is now ready to issue e-invoicing with this update.
Sneak peek at all the CFDI changes for 2017