On October 18, 2023, the Tax Administration Service (hereinafter “SAT”) published communication 057/2023, through which it informs taxpayers that, to request a Digital Tax Receipt via Internet (CFDI) or invoice for the purchase of products or the rendering of services, it is not required to deliver to the supplier the Tax Identification Card or Tax Status Certificate (Cédula de Identificación Fiscal or Constancia de Situación Fiscal).
This was announced in the Seventh Resolution of Modifications to the Miscellaneous Tax Resolution for 2023, in the non-binding criterion 1/CFF/NV Entrega o puesta a disposición del CFDI. No se cumple con la obligación cuando el emisor únicamente remite a una página de Internet.
In this regard, the SAT determined that the taxpayer when requesting the invoice must only provide verbally or in writing the Federal Taxpayers Registry Code (RFC), name or company name, zip code of the tax domicile, and the fiscal use that will be given to such receipt, for example, expenses in general or acquisition of merchandise.
Likewise, the press release states that the CFDI must be issued in electronic file (XML) at the time the transaction is made and when the client requires it, the printed representation (PDF version) must be delivered.
In this way, it is considered that they carry out an undue tax practice:
I.Taxpayers who do not comply, in the same act and place, with their obligation to issue the CFDI and also with their referral to SAT or to the CFDI certification provider to have it certified.
II. Taxpayers that do not allow, in the same act and place, the client to provide their data for the generation of the CFDI.
III. Taxpayers who, in their establishments, branches, or points of sale, only make available to the customer a means by which they invite the customer to provide their data on their own and, therefore, transfer to the customer the obligation to generate the CFDI.
IV. Taxpayers who condition the issuance of the CFDI to the exhibition of the Tax Identification Card or Tax Status Certificate.
V. Whoever advises, counsels, provides services or participates in the performance or implementation of any of the above practices.
Given the foregoing, the tax team of Vega, Guerrero & Asociados is at your service to provide you with the corresponding support and advice for compliance with these tax provisions.
