As of April 1, taxpayers must present their proof of fiscal situation to issue or request invoices as well as to collect the payroll, according to the provisions of the Tax Administration Service (SAT) regarding the use of CFDI 4.0.
This March 31 ends the period of validity for the issuance of invoices 3.3, with which legal entities and individuals must migrate to this modality.
On April 1, the extension period ends and the proof of fiscal situation must be presented, which can be obtained by entering the SAT Portal, where the password or e.firma, the authentication data must be entered, and then generate the proof. that can be printed directly or saved on the device.
Failure to do so will make it impossible to obtain an invoice, generate it, and collect the resources.
The Digital Tax Receipt by Internet (CFDI) contains all the information of the users, details of their economic activity, tax regime to which they belong, and the taxes they pay.
As of the entry into force of version 4.0, the name or business name of the issuer and receiver must be included, as well as the postal code of the tax address, in addition to the tax regime to which the receiver belongs.
In addition, it must be indicated if the activities are subject to direct taxes and it must be indicated if the billing is to the general public or to third parties; You will also have to report the cancellation of invoices and their reasons and it can only be done with tax receipts for the current year, among other novelties.
Reference-aristeguinoticias.com
