Mexico’s SAT gears up for significant development of its CFDI e-invoicing schema

Mexico’s SAT gears up for significant development of its CFDI e-invoicing schema


Mexico’s SAT (Tax Administration Service) will be updating its CFDI (Comprobante Fiscal Digital por Internet) billing schema to version 3.3 in 2017, although the current model and the new version are expected to coexist for an interim period to facilitate uptake of the new format by the millions of Mexican taxpayers currently issuing e-invoicing.

The Mexican Tax Administration Service (SAT) began work on defining version 3.3 of the CFDI schema in 2015. This new version will entail significant changes in the Mexican e-invoice format as of 2017, the year in which it is due to come into force. Nevertheless, the current CFDI version 3.2 is expected to coexist for some time with the new format to facilitate transition to the new schema.

Through these changes, the Mexican Tax Authority aims to enhance the experience of using e-invoicing and correcting some of the inefficiencies detected since the CFDi project was rolled out. One such "inefficiency" is the lack of uniformity in some fields, which can give rise to particular interpretations of data, as well as some not very accurate validations of certain aspects of the digital tax receipt – CFDI.

Making headway towards CFDI version 3.3

Apart from publication of the definitive CFDI version 3.3, the SAT has brought forward some important modifications already included in schema version 3.2. This is the case of the “payment methods catalogue”, of mandatory use since last July to avoid interpretation errors in this CFDI field.

Likewise, breakthroughs have been made in terms of modernization and tax control of exports through use of the “Foreign Trade Complement” for CFDI, which becomes compulsory as of January 2017. Another additional field implemented this year was the INE Complement for CFDI, mandatory since last May 1 for all invoices issued by political parties and civil associations in Mexico.

Regardless of these developments, the CFDI 3.3 includes numerous changes, notably among them:

  • Application of new validation rules for data.
  • Automatic identification of all regime types associated with the taxpayer.
  • Single issuer postcode capture and automatic date registration.
  • PAC (Authorized Certification Provider) checks on existence of the RFC (Federal Taxpayer Registration) and verification against the SAT database. If there is no RFC, the invoice will not be certified and is invalid for tax purposes.
  • Approval of procedure for calculating amounts and rounding.
  • Semantic and syntactic validation mechanisms for tax purposes.
  • Use of up to 23 international catalogues (databases) to limit certain information fields, following the example of the change applied to payment methods.
  • The existing information will be integrated with the billing process, so that when submitting declarations, the information in some fields will be taken from the data already held by the SAT and the PAC.
  • The payroll CFDI and proof of payment (payment receipt) will become distinct documents from the invoice per se.

Benefits of the upgrade

The SAT is developing the new e-invoicing schema in collaboration with some of the major PACs in Mexico, like EDICOM, which contribute their vision and experience to help simplify tax compliance. As in previous updates, the aim is to continue making progress in CFDi and encourage paperless measures that promote the uptake of 100% e-management in taxpayer relations with the pertinent authorities.

The new validation systems will reduce the need for monitoring data inconsistencies or amount calculations. The catalogue of options on which the information entered in some fields will be based will avoid erroneous interpretations of the information contained, and facilitate integration of these documents with company internal management systems.

These advantages also facilitate management by the tax authorities, who will see their control tasks are simplified, allowing the realization of faster and more efficient electronic audits.

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