Changes that the electronic invoice will have in 2022
- There will be version 4.0.
- It will compulsorily include the name and fiscal address of the issuer and receiver.
- It will include fields to identify the operations where there is an export of merchandise.
- It will identify if the operations covered by the voucher are subject to indirect taxes.
- It will incorporate new sections to report information regarding operations with the general public; as well as those that are carried out on behalf of third parties.
What will invoice 4.0 be like?
The new version of CFDI 4.0 will have an impact on all the emission and reception flows of electronic invoicing and its complements such as the bill of lading or payroll supplement, among others.
The new version of the electronic invoice will enter into force on January 1, 2022 on a non-mandatory basis. This obligation will begin on May 1, which means that the Authorized Certification Providers (PAC) will have an adaptation period of 4 months.
Once this period has elapsed, taxpayers who are not billing under the CFDI 4.0 scheme will not be able to issue their tax receipts.
The changes will be as follows:
One of the fundamental aspects of the new tax receipts is related to the specification of the recipient’s tax regime, a piece of information that will be mandatory and without which the issuance of the invoice will not be possible. Similarly:
- The name and fiscal address of the issuer and receiver will be mandatory data.
- It will identify whether the operations covered by the voucher are subject to indirect taxes through the specification of the tax regime.
- It will be possible to relate more than one CFDI in the related voucher sequences for more efficient traceability.
- Adding and removing attributes to invoice export operations.
- New attributes for invoicing through purchasers of goods that are not alienable.
Two new nodes are added:
- a) Global information: for global receipts issued to the general public.
- b) On behalf of third parties: the information requested for the purposes of invoicing on behalf of third parties is included in the body of the CFDI.
