Main proposals for modifications in the field of CFDI
The Initiative with Draft Decree to Reform, Add and Repeal Various Provisions of the Federal Tax Code, which the Federal Executive Branch, through the Ministry of Finance and Public Credit, delivered to Congress on September 8, includes various measures on Digital Tax Receipts by Internet (CFDI) that seek to strengthen the fight against the issuance and use of false invoices. as well as improving oversight and legal certainty.
The main modifications are as follows:
Requirement of existing, true transactions or real legal acts:
- It is proposed to add a new section IX to Article 29-A of the Federal Tax Code (CFF) to establish as a requirement that tax receipts "cover existing, true operations or real legal acts".
- It is specified that, if the tax receipts do not comply with this requirement, they will be considered false.
- The concepts of "existing", "true" and "real" shall be defined according to their general meaning. For example, "existing" refers to what exists at a given time (real, true, certain, authentic); "true" to that which contains truth (authentic, certain, truthful); and "real" to that which has objective existence (authentic, existing, certain).
- With this precision, it is sought to prevent taxpayers from arguing that the receipts cannot be false just because they have been stamped by the Tax Administration Service (SAT).
- The tax authorities may verify the veracity of the CFDIs during any verification faculty, without the need to exhaust specific procedures to verify non-existent, false or simulated legal transactions.
Specific requirement for taxpayers of hydrocarbons or petroleum products:
- A subsection f) is added to section V of article 29-A of the CFF, establishing that the CFDIs issued by taxpayers who distribute or dispose of hydrocarbons or petroleum products must contain the "valid permit number granted by the National Energy Commission".
- This measure seeks to inhibit improper conduct such as not including the permit number, declaring a permit not valid or one different from the one granted. Failure to comply with this requirement is an infraction that can lead to sanctions.
- The failure to declare the current permit or the sale of fuels without proper importation or acquisition will also be grounds for the temporary restriction of the digital seal certificate.
Extend the maximum term for canceling digital tax receipts online (CFDIs):
- The fourth paragraph of Article 29-A of the CFF is amended to establish that taxpayers may cancel CFDIs "no later than the month in which the annual income tax return must be filed " corresponding to the fiscal year in which the receipt was issued.
- This period is longer than the previous one and seeks to give legal certainty to taxpayers, eliminating problems with receipts issued at the end of the year and allowing all the information for the annual return to be available.
- The requirement that the person in favor of whom the voucher is issued accepts its cancellation is maintained.
New infraction for conditioning the issuance of the CFDI:
- It is proposed to amend Article 83, section IX, to classify as an infraction the conditioning of the issuance of the CFDI to the presentation of the Tax Identification Card or Proof of Tax Situation.
- This practice, which goes beyond what is established in the CFF, will be sanctioned to dissuade taxpayers who persist in it and strengthen compliance with obligations. The applicable sanction will be that of article 84, section VI of the CFF.
Temporary restriction of the Digital Seal Certificate (CSD) related to receipts:
- Section XIV is added to article 17-H Bis of the CFF, which allows the temporary restriction of the CSD to taxpayers who received tax receipts that are considered false (in terms of article 49 Bis, section IX of the CFF) and do not correct their tax situation within the established period (30 calendar days).
In summary, the modifications to the content and regulation of tax receipts seek to ensure the materiality of the operations covered by CFDs, facilitate the cancellation of receipts and sanction improper practices in their issuance.
The Draft Decree that reforms, adds and repeals various provisions of the Federal Tax Code underlines that, in terms of Digital Tax Verification by Internet, the quality of the information contained in the CFDI issued and received is a key factor to guarantee timely and correct compliance with tax obligations. Therefore, organizations must evolve their CFDI management operating models, incorporating more efficient processes for issuance, reception, and validation of suppliers and partners, as well as safe safeguarding strategies, advanced tax analytics, and prevention, contingency, and remediation schemes that strengthen both transparency and business continuity.