The monthly payment of VAT changes on the SAT website. Newsletters

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Official Mexican Standard 037 Teleworking health and safety conditions at work
28 June 2023
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The monthly payment of VAT changes on the SAT website.

We would like to inform you that the tax authority (SAT) recently made updates to its website, modifying the structure for the presentation of the monthly Value Added Tax (VAT) statement.

Now the application is preloading information taken directly from all the Digital Tax Receipts (CFDI), so it becomes vitally important that from the moment your suppliers deliver the invoices for payment, it is verified that they meet the requirements basic requirements established by the laws, and that they deliver the Payment Receipt Supplements on time when applicable.

Since in the event that the receipt has errors or the payment supplement is not issued, when necessary, the right to accreditation of VAT and the deduction of the operation for the ISR is lost, representing a non-deductible expense for the company.

Therefore, we would like to summarize the main requirements that tax receipts issued in national territory must contain, which we recommend monitoring from the moment they are received and requesting the necessary corrections:

1) It must be a digital tax receipt (CFDI), which is stamped and encrypted in XML format and is accompanied by its printed representation in PDF.

2) Be issued in the name of the company, and contain the correct code of its RFC, tax regime, as well as the postal code of the tax address registered in the SAT (data contained in the Certificate of Tax Situation).

3) Correct CFDI Use key that the company provides to the supplier (general expenses, purchase of merchandise, fixed assets, etc.), according to the attached catalog.

4) Description of the good or service in Spanish, if necessary, the translation can be added in any other language.

5) Method of payment made, indicating whether it was made in a single payment (PUE) or installments (PPD).

6) Method of payment made (cash, bank transfer, etc.), according to the attached catalog. In the event that the receipt has not been paid before its issuance, or has been paid in installments, the PPD payment method and payment method must be specified 99-To be defined.

It is incorrect to use PUE and 99-To be defined, or PPD and any payment method other than 99-To be defined.

7) If the receipt was issued as a PPD, once the payment is made, a Payment Reception Supplement must be issued, which will specify the payment date and the method of payment made. The maximum deadline to issue the payment supplement is the fifth calendar day of the month following the one in which the payment was made.

8) There is an administrative facility to be able to issue an invoice that has not been paid, indicating the PUE and the form of payment to be made, as long as it is agreed that payment will be made within the same month as the invoice is issued. However, in the event of not paying in the same month or using a different payment method than the one stated (for example check instead of transfer), the invoice must be canceled, reissued indicating PPD and 99-To be defined, and issued the applicable payment supplement.

We would appreciate it if this communication is extended to all areas that receive tax receipts from the company, with the purpose of making compliance with tax provisions more efficient and avoiding non-deductible expenses.

We remain at your service for any questions or comments in this regard.