Today is March 31, 2023, the deadline for version 3.3 of the Comprobantes Fiscales Digitales por Internet (CFDI).
Remembering this story
- In 2005 the Digital Tax Receipts appeared, but only for invoices (electronic invoices).
- In 2010, CFDIs will arrive, but only for invoicing purposes.
- In 2014, CFDIs were created with the payroll payment receipt complement or, as we know them, payroll CFDIs.
- In 2017, both the CFDI version (from 3.2 to 3.3) and the complement (from 1.1 to 1.2) were updated.
- CFDI version 4.0 will be released in 2022.
- On March 31, 2023, the extension period to use CFDI version 3.3 ends and as of April 1, 2023, only CFDI version 4.0 will be used.
This version update brought with it a few changes, but the ones we must take into account for the issuance of payroll CFDI are the following 3:
- Employee's RFC code: If you have already stamped payrolls, this information is already correct.
- Worker's name: It must match as the SAT has it in its database (Registro Federal de Contribuyentes).
- Employee's zip code: This must also match the SAT's RFC (it is not relevant to us as employers if the information is correct or not, that is the sole responsibility of the employee).
And nothing more.
CFDI 4.0 and the Constancia de Situación Fiscal (Tax Status Certificate)
Remember that the SAT has been insisting that it is not mandatory to request the Constancia de Situación Fiscal, but on the other hand there is no better document to corroborate the correct data for the issuance of CFDI.
For this reason it is advisable to have either the Constancia de Situación Fiscal (it does not matter if it is 5 years old, as long as the data is the same as the SAT, it does not matter the date of issuance).
If you do not have the employee's Tax Status Statement, but he/she provided you with the information and it is correct, you have already done it! That is enough.
If the employee does not have the possibility of obtaining his/her Tax Status Certificate or any other document with the required data (RFC code, name and CP), remember that as an employer you can, for only one occasion, request said data from the SAT through the procedure REQUEST WORKERS' DATA.
You send the RFC in a text file inside a compressed file extension .ZIP; you send it through the SAT portal, section "My portal" and in this way the SAT will send you a file with the data of the workers that have been working in your company for at least 12 months.
If you have any doubts regarding this procedure, please refer to form 320/CFF "Request for data in the RFC of employees", contained in Annex 1-A of the Miscellaneous Tax Resolution for Fiscal Year 2023.
With this review I hope it will be useful for you to finish with the migration of CFDI versions and you will be able to continue stamping your payrolls without any setback.
I wish you a lot of success!
