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SAT 2023: What are the new requirements to issue invoices 4.0?

Since January 2022, a series of modifications to the invoicing system in Mexico have been implemented, including new requirements for issuing invoices 4.0. If you are not yet familiar with these changes, you are in the right place, here we present them to you.

SAT 2023: What are the new requirements to issue invoices 4.0?

In October 2021, the Mexican Congress approved a series of changes to the country's tax laws, which included modifications to the issuance of Digital Tax Receipts via Internet (CFDI).

These changes involved the replacement of CFDI version 3.3, which had been in effect since July 1, 2017 and had become mandatory as of January 1, 2018. The new version of the invoice, called CFDI 4.0, was to become effective as of January 2022.

However, a period of "coexistence" between both versions of the invoice was established until January 2023, at which time the use of the new version would become mandatory. This was done with the purpose of providing companies with the necessary time to adapt their invoicing processes to the new requirements.

Later, before this deadline ran out, the Tax Administration System (SAT) announced an extension until March 2023, in order to give companies additional time to adjust to the new invoicing process.

Why were changes from CFDI 3.3 to 4.0 established?

The tax authorities had identified a series of inconsistencies in the issuance of tax receipts, which were aimed at tax evasion or reducing the tax burden of companies.

For this reason, they decided to establish new requirements for the issuance of invoices, through modifications in CFDI 4.0, in order to prevent the capture of incorrect information and even avoid identity theft, which had previously been detected.

New requirements for Invoicing 4.0

The new version of fiscal vouchers must include the following mandatory requirements:

  • Name or tax regime and zip code of the tax domicile. Both of the issuer and the receiver.

  • In addition, a new field on "Exportación", requests to indicate if the voucher corresponds to a merchandise export operation and if it is definitive or temporary.

  • In the case of global invoices, fields on "Periodicidad" were also included, to indicate "Meses" and "Año".

  • In substitution of the concept complement "PorCuentadeTerceros", in version 4.0, it was replaced by the element: "ACuentaTerceros".

Regarding the new version of the payment complement:

  • The name and tax domicile of the issuer and receiver must be included on a mandatory basis.

  • It contains new fields to identify if the payments derived from the transactions are subject to taxes.

  • It includes the total amount of payments made in local currency.

To conclude, we would like to update you on our Financial Management solutions related to the issuance of electronic invoices. According to the latest SAT requirements and our clients' needs, we have been adding new solutions such as the following:

  • Addon for Fiscal Complements (Bill of Lading, Foreign Trade, Fiscal Legends, etc).

  • Issuance of other types of receipts:

    • CFDi of Transfers (SAP MM/SD)

    • CFDi of Withholdings (SAP FI)

  • Commercial Addenda Module, we have more than 30 pre-configured commercial addenda for customers from different industries such as automotive, food, among others.

If your company has particular needs for CFDi 4.0 do not hesitate to contact us, we are experts in improving electronic invoicing processes.

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