cfdis - digital tax receipt - deloitte us · description of the legal structure of deloitte touche...
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© 2017 Galaz, Yamazaki, Ruiz Urquiza, S.C.
Federico Aguilar
[email protected] +52 55 5080 7076
Contact:
Salvador Peña
[email protected] +52 55 5080 7038
Fernando Garcia
[email protected] +52 55 5080 6567
Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see www.deloitte.com/mx/aboutus for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.
This publication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively the “Deloitte Network”) is, by means of this publication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte Network shall be responsible for any loss whatsoever sustained by any person or entity who relies on this publication.
Uso de catálogos
Background
The ABC of Internet Digital Tax Receipt (CFDI)
Easiness for compliance:
Taxpayers with incomes less than 4 million pesos could issue paper invoices
Until December 31st 2013
Tax reform.Removal of easy complianceObligation to issue Internet Digital Tax Receipt (CFDI).
Since January 1st, 2014Payments
complement.Payroll complement.15 catalogs.77 fields for the payroll complement.
Starting 2017
Phases of implementation
January 1stUpdating of the payroll complement
March 1stUpdating of the foreign trade complement
July 1stUpdating of the electronic invoice and payments complement
Tax provisions
Currently the authority has established that any operation must be supported with a CFDI.
CFDI requirements:Article 29 CFFArticle 29-A CFFAnnex 20 RMFAnnex 21 RMF
There are different types of CFDIs, such as: Income Expenses Withholdings Payroll
In case of not fulfilling the requirements of the provisions, the deduction will not be allowed.
What is Annex 20?
It’s a technical document which establishes the technological standard under which: The CFDI must be issued by Internet The document that provides withholding amounts must be issued The cancellation process is determined The signed process is established
On January 10th 2017, an amendment to Annex 20 was published in the DOF (Oficial Federation Journal)
The purpose of the update is for the authority to have uniform data that can be processed for analysis.
17 catalogs will be used focusing on the accuracy of data recording.
46 validation rules will be included, with the purpose of verifying the data contained in the CDFI.
Among the validation rules are the following:
Existence receiver’s RFC
Form of payment (partial or single payment)
Validation
Correspondence between time zone, place and date of issue
Payroll complement
What does authority seek?
Simplify the issuance of CFDI (RFC only)
Migrate from face-to-face audits to electronic clarification processes
Pre-filing of returns
Pre-validation of the CFDI on the SAT portal or through the PACDelete
informative returns
Construction of electronic accounting
Avoid filling errors
Aligning taxpayer digital processes
Modifications
Include wage and salary DIM fields
Validate fields to avoid filling errors
Specific fields for incomeor deduction
Use of catalogs
Payment complementWhen to issue?
When there is receipt of partial payments.
When you receive the payment of the consideration in a single exhibition, but this one is not covered at the time of the issuance of the CFDI.
The fields to contain
Payment date
Form of payment
Currency
Exchange rate
Amount
Transaction number
RFC of the issuer of the payer account
Name of foreign bank
Payer account
RFC of the issuer of the beneficiary account
Beneficiary account
Type of payment chain
Payment certificate
Payment stamp
Aditional Information
To relate the CFDI that originates the payment complement, the following information must be contained:
Amount paid
Currency
Document Id
Foreign trade complement
This complement will be used by taxpayers who export goods definitively with the key "A1" that are subject to alienation.
Version 1.1 of the complement incorporates a group of functionalities, among which are:
a) A node to be used in the case of definitive export type A-1, in cases in which these goods are not subject to alienation, or if this is a free title transfer.
b) Validation update regarding the identification of a product subject to several tariff classifications.
c) Catalog tariff classifications update.
d) New fields for sender and receiver domiciles
The fields that the foreign trade complement version 1.1 must contain are:
Fields
Tax ID
Incoterm
Measurement units
Certificate of origin
Tariff fraction
Recipient Name
Aditional fields
Identification number of
goods