The issuance of invoices 4.0 barely reaches 0.28% in the first quarter of 2022

The issuance of invoices 4.0 barely reaches 0.28% in the first quarter of 2022

According to data from the SAT, there are almost 61 million taxpayers who must comply with this obligation (invoice 4.0), including 46.4 million wage earners, 12.5 million individuals with business activity and 2.2 million legal entities, Grajeda Trejo explained.

For this reason, the IMCP welcomes the extension that was given until January 1 of next year for taxpayers to prepare to comply with the new version of the digital tax receipt online (CFDI) 4.0.

The electronic invoice 4.0 incorporates information on operations with the general public, as well as those carried out on behalf of third parties; In addition, it identifies whether the operations it covers are subject to indirect taxes, among other issues.

It also includes mandatory data such as the name and fiscal address of the issuer and recipient of the invoice and data to identify merchandise export operations.

The IMCP asked the tax authority to expand the number of appointments and make it easier for taxpayers to comply with their obligations. According to an exercise carried out by the IMCP, the average time it takes for the SAT to grant an appointment is three months. “Time that we consider should be reduced significantly,” said Laura Grajeda.

The IMCP Vice President of Prosecution, Ramiro Ávalos, said that in Hermosillo, Sonora, and Veracruz, taxpayers consider that the number of appointments is not enough to carry out procedures. In August 2021 it was announced that there was a backlog of 6 million tax procedures,

Between January and March of this year, 8.5 million procedures were attended to digitally and in person, while in the same period of 2021, 2.4 million procedures were attended, he detailed.

Complement consignment note

The Mexican Institute of Public Accountants made a call to the Tax Administration Service not only to extend the deadline to comply with the consignment note complement (CCP) without errors also for the first day of January 2023. In addition, it requested that “it be only of transfer and not of legal possession of the merchandise”, this because it contains “sensitive data” that can threaten the physical integrity of taxpayers and carriers, due to the insecurity in the country, Laura Grajeda pointed out.

In the first quarter of this year, around 83 million invoices were issued with the waybill complement, “of which 208,000 invoices correspond to version 4.0, which represents 0.25%. In addition, the issuers were only 8,910 taxpayers, the IMCP’s fiscal vice president pointed out in his intervention.

The public accountants highlighted that the proof of fiscal situation is necessary for the correct issuance of the CFDI, since it includes essential elements that are incorporated into the invoice for its deductibility.

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