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Current permit number in the CFDI fuels

With the amendment to the second paragraph, section III, of Article 27 of the Income Tax Law (ISR), it was added to the deductibility requirements that the tax receipt must contain the information of the permit issued under the terms of the Income Law Hydrocarbons to the fuel supplier.


Art. 27 LISR Deduction requirements

III. Be covered by a tax receipt and that payments whose amount exceeds $2,000.00 are made by electronic transfer of funds from accounts opened in the name of the taxpayer in institutions that make up the financial system and entities authorized by the Bank of Mexico for this purpose; nominative check from the taxpayer's account, credit card, debit card, service card, or the so-called electronic wallets authorized by the Tax Administration Service.

In the case of the acquisition of fuel for maritime, air and land vehicles, the payment must be made in the manner indicated in the previous paragraph, even when the consideration for said acquisitions does not exceed $2,000.00 and the tax receipt must include the information on the current permit. , issued under the terms of the Hydrocarbons Law to the fuel supplier and that, if applicable, said permit is not suspended, at the time of issuance of the tax receipt.

Paragraph amended DOF 11-12-2021


In this regard, through its website, in the Frequently Asked Questions section of the Internet Digital Tax Receipt (CFDI), the Tax Administration Service (SAT) specifies that the data must be placed in the "NoIdentification" attribute at the " Concept".


If I am a taxpayer who disposes of fuel for maritime, air and land vehicles, where should I register the permit number granted by the Energy Regulatory Commission (CRE) or the Energy Secretariat (SENER) in the CFDIs that I issue?


Answer:

To comply with the provisions of the second paragraph, section III of article 27, of the Income Tax Law, said information must be registered in the "NoIdentificacion" attribute at the Concept level, the foregoing applies both to version 3.3 and 4.0 of the CFDI.


Example:

NoIdentificacion = PL/11111/EXP/ES/2022


Legal basis: Article 27, section III of the Income Tax Law and Annex 20 of the Miscellaneous Tax Resolution.


According to the above, it is important to check that the invoices issued by the fuel suppliers comply with this data and that it is placed in the indicated field.



We inform you that this information provides general information based on the current laws and regulations, and in case of an individual report, be sure to receive advice from an expert before handling it.

Reproduction, partial or full distribution without the approval of Doowoo Accounting S de RL de CV is prohibited.


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