Deze website zal per 1 september 2018 niet meer bereikbaar zijn

CFDI: Cancellation of an e-invoice now requires consent from the recipient

In order for Mexican taxpayers to not unilaterally cancel an electronic invoice, the SAT decided to change this modality for a new one in which the authorization from the recipient user must be requested to make the cancellation of the invoice.

This new modality is established within the Tax Miscellaneous Resolution for 2017 (rules 2.7.1.38 and 2.7.1.39) and it is mandatory as of 1 January 2018. The mechanics of the new model will be as follows:

  • A CFDI may be cancelled whenever the person to whom the invoice is issued accepts its cancellation. In this case, if the issuer of a CFDI requests to cancel a CFDI, he shall send the cancellation request to the receiver through the tax inbox, and the latter shall express the acceptance or denial, no later than 72 hours from the reception of the request.
  • The cancellation shall be considered an “acceptance” whenever the denial is not expressed during the above-mentioned period of time.

Nonetheless, it is possible to omit the above procedure in some cases when the CFDI:

  • Covers incomes for as much as five thousand pesos.
  • It is included in payroll costs, expenditures, transfers, or incomes issued to causatives of the RIF.
  • It was issued through “My accounts” in the application “Easy invoice”.
  • It covers withholdings and information of payments, and was issued in operations made with the general public, in accordance with the rule 2.7.1.24.
  • Sent to residents abroad for tax purposes in accordance with the rule 2.7.1.26.
  • If the cancellation is made within the 72 hours following the issuance.

It is important to mention that due to the facilities published by the authorities on the website, the procedure of acceptance to proceed with the cancellation of the CFDI will come into force as of January 1, 2018.

On the other hand, there is the issue of the cancellations of CFDIs related to a complement for the payments reception. In such cases, there may be 2 situations:

  1. When the CFDI issued for the total of the operation it shall NOT be object of cancellation whenever there is an existing CFDI that incorporates the “Complement for payments reception” which proves that the consideration has been totally or partially paid. The corrections shall be made through the issuance of a CFDI of expenditures for returns, discounts, and allowances.
  2.  When a CFDI is issued with a “Complement for payments reception” which contains any errors, it may be cancelled whenever another substitutes it with the correct data and whenever it is made no later than the last day of the year in which the CFDI was issued.

The implementation of this modality will provide certainty to Mexican taxpayers about the deductibility of their invoices will not be affected due to a cancellation malpractice, as it was before this amendment.

 

 


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