Full implementation of new electronic tax invoices and receipts requirements postponed
The new requirements for Mexican electronic tax invoices and receipts were expected to go into effect on December 1, 2017. This date has been postponed by the Mexican tax authorities until January 2018.
The implementation of a new version (called version 3.3) of the Digital Tax Invoice Billing system (known in Mexico as CFDI), and a new obligation to issue tax receipt CFDIs, was expected to go into effect on December 1, 2017. Mexico's Tax Administration Service (SAT) issued a press release delaying the implementation dates as follows:
- Current version CFDIs (version 2.2) can be used until December 31, 2017. As of January 1, 2018, CFDIs will only be valid for Mexican tax purposes when issued in conformity with version 3.3.
- Electronic tax receipts upon settlement of a CFDI will be optional until March 31, 2018. These electronic tax receipts will be required as of April 1, 2018.
Plante Moran’s international team is available to assist with any questions regarding these evolving CFDI requirements or otherwise. Please do not hesitate to contact us if we can be of assistance.