Electronic Invoicing CFDI 4.0 for SAP
As of January 1, 2022, the electronic invoice scheme is updated and strengthened in order to strengthen the technological tools to simplify compliance with tax regulations.
Latest changes in the Electronic Invoice
There will be version 4.0.
It will include the name and tax domicile of the issuer and receiver.
Addition and removal of attributes to identify the operations where there is an export of goods.
It will be possible to relate more than one CFDI in the sequences of related receipts for a more efficient traceability.
It will identify if the operations covered by the receipt are subject to indirect taxes through the specification of the tax regime.
It will incorporate new sections (new nodes) to report information regarding operations with the general public; as well as those that are made on behalf of third parties.
What are the Benefits?
Report more complete and correct information to the SAT contained in the invoices, also known as CFDI that they issue, in order to receive better services.
​
Facilitate the presentation of declarations with pre-filled information derived from the information contained in the invoices or CFDI.
Payments plugin version 2.0
The Supplement for receipt of payments, that is, the one that must be issued together with the CFDI when payments are received in installments or deferred, is also renewed. Now it can only be used with CFDI type P. Additionally:
The version will be 2.0.
New fields are included to identify if the payments of the operations covered by the voucher are subject to taxes.
A new section is included with the summary of the total amounts of the payments made expressed in national currency, as well as the taxes that are transferred.
By means of an added attribute, it will be indicated if the payment is subject to taxes or not, detailing the Transfers and Withholdings.
When does it come into force?
The entry into force of version 4.0 of the CFDI begins on January 1, 2022 in a non-mandatory manner, and in a mandatory manner as of June 1, 2022 , which means that the Authorized Certification Providers (PAC) will have a term adaptation of 4 months. After this period, taxpayers who are not billing under the CFDI 4.0 scheme will not be able to issue their tax receipts.
CFDI Withholdings and Payment Information 2.0
The invoice that covers tax withholdings and information on payments made is the one that allows documenting said operations in the case of taxpayers residing abroad.
This CFDI refers to dividends, trust leasing, disposal of shares, non-corporate trust, interest, mortgage interest, payments to foreigners, retirement plans, prizes, operations with derivatives and the financial sector.
The version will be 2.0.
It will include the name and tax domicile of the issuer and receiver.
It will allow to relate other invoices or CFDI.
An attribute is added to include the place of issue as in the CFDI.
Attributes are added for the issuer regime.
New conditional attributes in the totals for utility and ISR.
Extra information about the Electronic Invoice
Cancellation Service
The cancellation of invoices will be done as follows:
From 2022 it will be necessary to indicate the reason for the cancellation of the vouchers.
When selecting code 01 "Voucher issued with related errors" as the reason for cancellation, the fiscal folio of the voucher that replaces the canceled one must be related.
Validations are included to limit the cancellation of CFDI to the corresponding fiscal year.
The deadlines for canceling invoices are updated.
Other modifications in the tax reform of the SAT in 2022
In addition to all of the above, the considerations that individuals and legal entities that will pay taxes under the new CFDI 4.0 modality must take into account are the following:
There will be new catalogs and validation rules.
An attribute is added for primary sector cases.
The third-party account add-on is replaced by a new element at the concept level.
The information will be included for the global receipts that will be issued by the taxpayers of the new Simplified Trust Regime that will be in force from 2022.