It had been a long time since the SAT had given so many extensions to the entry of a new tax provision and, in order not to lose the habit, here comes one more.
CFDI version 3.3 can continue to be used in the issuance of payroll CFDIs until March 31, 2023.
This was published on November 1, 2022 on the SAT's website, in the 2nd anticipated version of the 9th Resolution of Amendments to the Miscellaneous Tax Resolution for fiscal year 2022.
The history of extensions from CFDI 3.3 to 4.0
Let's remember that precisely one year ago, the SAT was announcing the arrival of version 4.0 of the CFDI standard, but we did not know this standard until December 31, 2021.
Originally scheduled to go into effect on May 1, 2022, it was later extended to July 1, 2022.
At the beginning of June, the then head of SAT announced that there would be no extension, but a week later, precisely after the president had a morning conference, and the president announced that they would provide a solution to the problem of saturation of the SAT offices by requiring the tax status certificate in order to have all the necessary data to be able to issue CFDI in version 4.0, and after that conference came the extension for the use of version 3.3 until December 31, 2022.
We thought that there would be no new extension and we failed, in the fifth resolution of the 2nd anticipated version of the 9th Resolution of Modifications to the Miscellaneous Tax Resolution for fiscal year 2022, we read the following:
"For the purposes of Articles 29 and 29-A of the CFF, those who make payments for the items referred to in Title IV, Chapter I of the Income Tax Law and who are obligated to issue CFDIs for the same, may choose to issue them until March 31, 2023. until March 31, 2023 in its version 3.3 with payroll complement in its version 1.2, pursuant to Annex 20, published in the DOF on July 28, 2017."
Therefore, this extension is only for the CFDI of payroll and assimilated to salaries, excluding by omission any other type of CFDI (income, expenses, payments, etc.).
It will only be a matter of a few days to see this anticipated version published in the Official Gazette of the Federation, but based on rule 1.8 of said Miscellaneous Resolution, this publication makes the aforementioned extension official.
I invite you to stay tuned for these and all the updates in the world of payrolls in our blog.
