face y likendin-3

The entry into force of the new version 4.0 of the CFDI incorporated new requirements to consider them as complete and correct. Specific date from which the natural person acquired the status of controlling beneficiary of the legal entity, the definition of the use of the CFDI, to which some taxpayers do not give enough importance.

In accordance with article 29-A section IV of the CFF, digital tax receipts (CFDI) must contain: The key of the Federal Taxpayer Registry, name or Social reason; as well as the postal code of the fiscal domicile of the person in favor of whom it is issued., in addition, must indicate the fiscal use keythat the receiver will give to the tax receipt.

In accordance with article 29-A section IV of the CFF, digital tax receipts (CFDI) must contain: The key of the Federal Taxpayer Registry, name or Social reason; as well as the postal code of the fiscal domicile of the person in favor of whom it is issued., in addition, must indicate the fiscal use keythat the receiver will give to the tax receipt.

Correct definition of use

The elimination of this option highlights the importance of correctly defining our economic activities and maintaining clear communication with our customers and suppliers to avoid errors in filling out invoices..

Today, the SAT has not given any fiscal consequences to the use of the CFDI, Nevertheless, in an audit the authorities could deny a deduction for goods or merchandise, as well as the crediting of taxes included in the corresponding CFDI under the argument of incorrect fiscal use. This frequently occurs in the case of fixed assets., when they are classified as an expense and not as an investment, since fixed asset investments are deducted for depreciation, while expenses are deducted for the exercise.

Another common mistake is not generating different invoices for each use., since different fiscal uses for different goods or merchandise cannot be specified in the same, so that your deductibility may not proceed. Currently, several businesses do not generate different CFDIs for the same purchase ticket, Therefore, it is suggested to manage the purchase with the supplier so that the goods or merchandise with the same Fiscal Use have their own ticket. In addition, if there is a discrepancy between the description of the goods, goods, service or of the use or enjoyment indicated in the CFDI and the economic activity registered by the taxpayer in the RFC, the tax authority may update its economic activities and obligations to the corresponding tax regime (art. 29-To fraction V of the CFF). Although taxpayers can file a clarification with the SAT if they are dissatisfied with the update, the same implies being attentive to new obligations.

It must be considered that, once issued, The password or use of the CFDI cannot be modified. In the event that the receiver gives a different use to that indicated in the UsoCFDI field, the SAT indicates that it must cancel and replace by the CFDI that contains the correct UsoCFDI key, according to the rule 2.7.1.29. of the Miscellaneous Fiscal Resolution for 2022 and Annex 20 "Guide for filling out digital tax receipts online" version 4.0, published on the SAT Portal.

Canceling the CFDI entails other obligations, How to indicate the reason for the cancellation and do it no later than the month in which the annual declaration for the year corresponding to said voucher is presented, so this should also be taken into account to avoid additional penalties.

keys

Let's remember that:

  • Codes with "G" as the initial letter correspond to the acquisition of merchandise, returns, gastos.
  • Keys with "I" as the initial letter correspond to Investments (fixed assets).
  • Keys with "D" correspond to personal deductions, which by their nature are applicable only to natural persons.
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© 2021 DFK González y Asociados, S.C