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Payment receipts complement 2.0

The payment receipt complement or payment complement came into force as of July 1st, 2017, being mandatory as of September 1st, 2018.

Which must be issued when payments are received in partiality and in cases where payment of the invoice is received in a single payment, but this part is not covered at the time of issue.

Likewise, as of January 1st, 2022, the version of the payment receipts is updated to version 2.0, which may coexist with version 1.0, until December 31st, 2022, its use being mandatory from January 1st 2023.

The main changes are:

• New fields are included to identify if the payments of the operations covered by the voucher are subject to taxes.

• A new section is included with the summary of the total amounts of the payments made expressed in national currency, as well as the taxes that are transferred.

With the reform to rule of the RMF for 2022, the CFDI with "Supplement for receipt of payments" must be issued no later than the fifth calendar day of the month immediately following the corresponding payment or payments received, it must be remembered that for previous years there was 10 days as the deadline for its issuance.

Infractions and Penalties

Art.83 CFF The infractions related to the obligation to keep accounts, provided that they are discovered in the exercise of the powers of verification or the powers provided for in article 22 of this Code:

VII. Not issuing, not delivering or not making available to customers digital tax receipts over the Internet for their activities when the tax provisions so establish, or issue them without meeting the requirements set forth in this Code, in its Regulations or in the rules of character general issued for this purpose by the Tax Administration Service; not deliver or not make available the printed representation of said receipts, when it is requested by their clients, as well as not issue the digital tax receipts over the Internet that covers the operations carried out with the general public, or else, put them disposal of the tax authorities when they require them.

Article 84, CFF:

a) From $17,020.00 to $97,330.00. In case of recurrence, the tax authorities may, in addition, preventively close the taxpayer's establishment for a period of three to fifteen days; to determine said term, the provisions of article 75 of this Code shall be taken into consideration.

d) From $400.00 to $600.00 for each tax receipt that is issued and does not have the supplements determined by the general rules issued by the Tax Administration Service.

As can be seen, each time the authority seeks to have more certainty, about to the taxes it receives and more easily exercise its powers of verification, for this it has strengthened the information that is placed in the payment receipts complement, as is well known. In version 2.0 of the payment receipts it not only facilitates the reconciliation of invoices against payments, but it is also possible to identify the withholdings that are paid and the bases of these taxes, so it is necessary that the information of the payment receipts it is done correctly, because in the taxes that are declared, the authority will have the necessary elements to validate them or in the first instance send invitation letters for the self-correction the sent declaration.

Esta información es sumamente informativa basada en las leyes y reglamentos vigentes y en caso que necesite realizar una declaración, asegúrese de recibir asesoría de un experto antes de realizarlo.

Se prohíbe su copia, distribución parcial o total sin la aprobación de Doowoo Accounting S de RL de CV.

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