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Update: SAT published in November 2017 a series of facilities regarding CFDI 3.3 and some Complements. The latest update indicates that 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.

This change had already been foreseen in the Miscellaneous Fiscal Resolution for 2016 and has been one of the most emphasized resolutions since such a large number of taxpayers will be adhering to it.

The payment receipts complement will be mandatory for all transactions paid in installments. It will be used to issue an electronic invoice for the entire transaction. Then taxpayers will have to use the complement to issue an online digital tax document for all of the payments they received. They will have ten days to issue the document after receiving a payment.

Furthermore, the payment receipts complement will be used for cases in which a payment is received for remuneration in a single installment. However, this will not cover the time the online digital tax document is issued even in the case of credit operations, which are fully paid on a date after the corresponding document was issued.

These are two obligatory uses of the electronic payment receipt. However, taxpayers can also use it voluntarily as a legal guarantee, because the annex to the online digital tax document leaves proof of total or partial income operations therefore limiting the cancellation of invoices.

The advantages of the new complement

Mexico’s tax administration is working on a major update to the electronic invoice, which will go into effect in 2017. Therefore, the payment receipts complement will be ready to coexist with versions 3.2 and 3.3 of the online digital tax document.

This modification will be carried out with three objectives: simplifying tax compliance, improving tax control and solving some problems which have been detected with the advance of the electronic invoice. This measure will have advantages in both the administrative and fiscal fields.

The major changes taking place as the payment receipts complement is used will be as follows:

  • There will be no false duplications for income when payments are made in installments.
  • Providers won’t be able to cancel invoices improperly. Most recently, the tax administration received complaints from some taxpayers because their suppliers canceled invoices that had already been paid and it wasn’t possible to deduct taxes.
  • One will know for certain whether or not an electronic invoice has been paid or not. In this way, customers who have not paid will be able to deduct this expense.
  • The process of capturing payments will be automatic which will lead to streamlining this task as well as avoiding human errors.