+++ UPDATE Mexico January 2023 – Transition period extended again! CFDI version 3.3 valid until 31.3.2023
The latest update from the Mexican Tax Agency (SAT), dated November 28, 2022, allows the issuance of CFDI version 3.3 and CFDI covering withholdings (“Retentions”) and payment information (“Pagos”) version 1.0 until March 31, 2023. This also applies to the complements compatible with these versions.
The SAT website publishes “Instructions for Completing the CFDI that integrates the “Carta Porte” Complement”. In order to facilitate the issuance of this CFDI, no sanctions will be applied to documents that do not comply with these requirements until July 31, 2023.
+++ UPDATE Mexico June 2022 – Transition period extended! The new CFDI version 4.0 will not become mandatory until 1 January 2023
On June 08, 2022, the Mexican tax authority SAT published on their website that the period until the mandatory use of the new electronic invoice CFDI 4.0 will be extended by 6 months until 1 January 2023.Subjects that today use the new CFDI version 4.0 are asked to continue to use it. All others, which still use CFDI 3.3 are granted an additional period of 6 months for the transition to CFDI 4.0.
+++ UPDATE Mexico March 2022 – Launch postponed! The new CFDI version 4.0 will not become mandatory until July 1, 2022
This was recently published by the Tax Administration Authority (SAT) in a second decision on the amendments to the various tax resolutions for 2022. Accordingly, the current CFDI version 3.3 can be used until June 30, 2022. As of July 1, 2022, only CFDI version 4.0 will be accepted.
This extension also applies to all “complementos” (supplements) compatible with CFDI 3.3 as well as the “complemento” for withholding and information on payments 1.0 (recepción de pagos).
Version 3.3 of Mexico’s CFDI e-invoicing programme has remained unchanged since 2017. CFDI stands for Comprobante Fiscal Digital por Internet, which means ‛digital tax return by internet’. Version 3.3 included some major changes, such as introducing the ‘Payment Complement’ (Complemento para Recepción de Pagos or just Pagos) for reporting payment received. Shortly before version 3.3 was due to be adopted, the SAT granted an extension of several months to get used to the changes. Now that CFDI 3.3 version has been in use for several years, a leap to CFDI version 4.0 is on the horizon.
CFDI 4.0 obligatory from 1st May 2022 at the latest
According to the Mexican tax authorities SAT, there will be a three-month transition period. Companies will need to have adopted the new CFDI version 4.0 by May 1, 2022. Currently, all certified providers, otherwise known as “PACs”, are scheduled to go live with CFDI version 4.0 between January 1, 2022 and May 1, 2022 at the latest. To this end, the SAT has told all PACs in advance, i.e. the most important IT providers and software vendors, to expect major changes in their e-invoicing programme.
What are the biggest changes in CFDI 4.0?
Compared to the changes introduced by CFDI 3.3 in 2017/2018, the changes expected in version CFDI 4.0 seem less complex. Version 3.3, for example, introduced “payments” as a new document type. At the time, many of our customers struggled with the challenges of correctly assigning received (partial) payments to the corresponding outgoing invoices. It doesn’t look like version 4.0 of CFDI will be introducing new document types like the above. However, we shouldn’t underestimate the changes it does contain.
The changes mainly concern the structure of the CFDI 4.0 format, processes such as the electronic waybill (“E-Waybill” or “Carta Porte”), export invoices, withholdings (“Withholdings” or “Retenciones”), cancellations of invoices (“Cancellations” or “Cancelación”) and of payments (“Payments” or “Pagos”), etc.
Phases of CFDI 4.0 implementation
The preparatory phase, scheduled for November and December 2021, is already underway. The Mexican tax authorities SAT are intending the subsequent implementation to work as follows:
- The implementation phase begins on 1st January 2022 and needs to be completed by 30th April 2022.
In the implementation phase, which also doubles as a testing and bug fixing period, the two versions CFDI 3.3 and CFDI 4.0 will exist alongside each other. The SAT first published the specifications for CFDI version 4.0 on 10th December 2021. Both the short advance notice in November 2021 and the tight implementation phase until the end of April 2022 pose a number of challenges for companies liable for Mexican tax and their service providers.
With well over 10 years of obligatory use of an e-invoicing clearance regime, Mexico is an oldtimer and pioneer in the world of Continuous Transaction Controls (CTCs). While Mexico’s SAT has continued to expand and improve the invoice clearance process, there is still a lot of untapped potential in their system, not least in the ability to automate invoice processing for recipients. Alongside an e-invoicing service for Mexico, which includes a PAC service and archiving, SEEBURGER BIS E-Invoicing Services also offer you several ways to automate the bookkeping for your incoming and outgoing invoices. Equally, SEEBURGER can provide deep process integration with any ERP system, such as the seamless integration of SAP S/4HANA via the SAP API Business Hub. We are an established cloud services provider with many years of experience in understanding the various e-invoicing requirements in EU countries and beyond, and pride ourselves on meeting these requirements with a one-stop solution.
 https://www.facturasat.com/factura-electronica-sat-2022.htm (accessed 01.12.2021)
 http://www.sat.gob.mx/consultas/43074/actualizacion-factura-electronica—reforma-fiscal-2022-# (accessed 20.12.2021, 16:00 CET)
Learn more about e-invoicing requirements and watch our webcast on-demand!
Get in contact with us:
Please enter details about your project in the message section so we can direct your inquiry to the right consultant.
Written by: Gerrit OnkenGerrit Onken has been at SEEBURGER AG since 2010 as a product manager for software applications and for electronic data exchange services for the business sector. He focuses on solutions for SAP, electronic invoicing (e-invoicing) and innovations for digitalizing business and technical processes for globally-active customers. Originally a banker, Gerrit Onken went on to graduate in business administration, majoring in industrial management and business informatics. After working in the financial sector, he worked as a manager and project manager from 2004 to 2010 for one of the top five corporate consultancies, working with international BPOs in the banking and automotive industries.