On June 8, 2022, the Tax Administration Service published on its website the “First Anticipated Version of the Fifth Resolution of Amendments to the Tax Miscellaneous Resolution for 2022”, by virtue of which the use of version 3.3 of the Digital Tax Receipt (“CFDI”) is extended until December 31, 2022.

Derived from the above, by means of Communication 029/2022 published in the media, the Tax Administration Service informs that the use of the electronic invoice version 4.0 will be mandatory as of January 1, 2023 -instead of July 1, 2022-; inviting taxpayers who already use the new invoicing version to continue using it.

It also states that it is not necessary for the recipients of the “CFDI version 4.0” to provide the employer or the issuer of the invoice with the “Tax Status Certificate”; for which it will be sufficient for them to provide the information consisting of: RFC, name or company name, zip code of the tax domicile and the tax regime in which they are.

Finally, the Tax Administration Service emphasizes that the employee’s failure to deliver the Tax Status Certificate is not a reason for dismissal or withholding of salary.

If you have questions or require additional information regarding this communication, please contact info@rapa.mx.