As we reported previously, in this post, 2015 for Mexico is a year of new tax developments in the electronic sphere. The Omnibus Tax Ruling (RMF) announces the creation of a new figure: the Digital Document Reception Service Provider or DDRSP. This will make it easier for taxpayers to deliver the different documents they have to declare to the Tax Administration Service (SAT). The first to be covered by the scheme will be the Suppliers’ VAT Statement (DPIVA). Later, annual tax returns and interim payments are next in line for inclusion in e-invoicing.
As specified in section 18.104.22.168 of the Omnibus Tax Resolution (RMF), authorized reception service providers will take care of validating the documents from taxpayers and assigning the folio number that identifies the file content. They must also incorporate the digital seal of the SAT and comply with the technical specifications corresponding to each type of invoice document. Then, they send the taxpayer an e-acknowledgment of the information provided, or else a rejection notice if any mistakes have been detected.
Who can be a DDRSP?
The regulation states that Authorized Certification Providers (PAC) and legal entities that meet the set requirements may be granted approval by the SAT. Nevertheless, the application procedure to become a DDRSP is different. PACs only need to notify the AGSC’s Central Administration for Quality Management, indicating that they also want to operate as service providers. The remaining entities, however, must make an application under the provisions of information sheet 176/CFF.
What are the requirements for a DDRSP?
DDRSPs must be up-to-date on fulfillment of their tax obligations, hold a subscribed and paid-up company capital of at least ten million pesos and audit their financial statements for tax purposes. Another requirement consists of ensuring the protection of personal data regarding the information contained in the digital documents they receive and keeping them for at least three months. Likewise, they must provide taxpayers with an electronic acknowledgment, as well as a tool that can check the details of the same.
Service providers may also be reprimanded if they commit any of the infractions set forth in section 22.214.171.124 of the RMF.
How do I know who the DDRSP are?
Currently due for imminent release, the SAT website will publish the name, corporate name and RFC password of the digital document service providers whose applications have been accepted or rejected. The authorization granted by the SAT shall remain in force for this tax year and the next.