Attention Taxpayers: All Action required: Stay informed
Dear customer,
Interfactura informs you that on October 20, 2023, the 8th Resolution of Modifications to the RMF for 2023, the first advance version, was published on the internet portal of the tax authority SAT, which, among other points, indicates the following:
2.7.1.7 Requirements for CFDI printed representations … IX. In the case of printed representations of the CFDI to which the complement indicated in rules 2.7.7.1.1 is incorporated. and 2.7.7.1.2., in addition to what is indicated in the previous sections of this rule, must include the data established in the “Instructions for filling out the CFDI to which the Carta Porte Complement is incorporated”, published by the SAT in your Portal. The structure of this type of receipt allows you to view separately the printed representation of the CFDI and the Carta Porte complement. ...
2.7.7.1.1. Income-type CFDI with which the transportation of goods is accredited … The carrier may prove the legal stay and/or possession of the goods and merchandise of foreign origin during their transfer in national territory, with the CFDI of entry type to which the Carta Porte complement is incorporated, provided that said receipt records the number of the customs order or document, in terms of the applicable customs provisions. …
2.7.7.1.2 CFDI with which the owners, holders or holders prove the transfer of goods or merchandise … To prove the legal stay and/or possession of goods and merchandise of foreign origin during their transfer in national territory, the subjects referred to in this rule may comply with said obligation, with the transfer-type CFDI to which they are incorporated. the Carta Porte supplement, provided that said receipt records the number of the customs order or document, in terms of the applicable customs provisions. ...
SECOND TRANSITION ...
For the purposes of article 29, penultimate paragraph of the CFF, in relation to rule 2.7.1.8., second paragraph, the Carta Porte supplement in its version 3.0, published on September 25, 2023 on the SAT Portal, must be used starting November 25, 2023.
Likewise, taxpayers required to issue CFDI to whom the Carta Porte supplement is incorporated may continue issuing said supplement in version 2.0, published on February 24, 2023 on the SAT Portal, until December 31, 2023.
For the purposes of rule 2.7.1.7, section IX, the separate display in the printed representation of the CFDI, as well as the indication of the customs document attribute indicated in rules 2.7.7.1.1. and 2.7.7.1.2 of this resolution, will only be applicable in version 3.0. ...
You can consult this publication at the following link:
Interfactura ratifies its commitment to clients and partners, to guarantee regulatory compliance in Digital Tax Verification over the Internet (CFDI), within the platforms of the Origon Digital Business Ecosystem.
If you require more information, you can write to us at asesoriafiscal@interfactura.com, it will be a pleasure to assist you.
Attention Taxpayers: All