The Omnibus Tax Ruling (RMF) for 2014 announces certain changes relating to the CFDI. The most notable is the three-month extension granted by the Tax Administration Service (SAT) to some taxpayers to allow them to switch over to the new electronic billing schema. All natural persons who did not earn over 500.000 pesos in tax year 2012 tax may continue with their current billing system until 1 April, after which the CFDI becomes mandatory. This measure, announced by the SAT, could benefit some 563,000 taxpayers.
Moreover, individuals will no longer need to have a digital seal certificate to issue electronic invoices, whether they do so through an Authorized Certification Provider (PAC) or register their income and expenses via the SAT portal. In other words, having the FIEL and RFC will suffice.
Along with this extension, there are also another two related with issuing payroll and salaries in CFDI format. On one hand, the RMF for 2014 states that both natural and legal persons with income in excess of 500.000 pesos will have the period until 1 April to issue the CFDIs corresponding to salaries and withholdings backdated to 1 January. However, this extension will only apply if they have presented their clarification statement on the SAT website.
On the other hand, the document explains that taxpayers contributing to the Fiscal Incorporation Regime (REPECOS) as of 12 January 2014 will not be obliged to issue CFDI until 31 March for salary and payroll remunerations.
The remaining taxpayers who do not meet the requirements are obliged to invoice by means of CFDI as of 1 January.
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To clear up any doubts or queries about CFDI, visit http://www.cfd-cfdi.mx/