Now the time has come, the CFDI payroll version 3.3 will no longer be valid as of July 1, 2023.
After several extensions given by the Tax Administration Service (SAT) to start implementing the CFDI 4.0, its use becomes mandatory as of the aforementioned date.
One of the most important aspects of this change is that taxpayers who do not comply with this could be fined from $19,700 to $112,650 pesos per receipt.
These amounts are given according to the Unidad de Medida y Actualizacion (UMA) and what each taxpayer can receive as a penalty is set at the SAT's discretion.
This is also the case with fines for other service violations.
However, when an amount greater than the minimum is set, SAT officials must provide a reason.
Taxpayers may also be subject to preventive closures of 3 to 15 days for reoccurrence of CFDIs not issued or with errors.
It is also important to remember that the CFDI 4.0 must include the Zip Code and the worker's tax regime, according to SAT regulations.
Since April of this year, version 4.0 is mandatory in CFDI, except for payroll receipts, for which the SAT extended until Friday, June 30, the period in which they can be issued with version 3.3, together with the new version.
Other penalties for not running CFDI 4.0
According to the service, as of the 15th of this month, 71.4% of payroll receipts were issued with the "new" version.
For the specialist, if taxpayers have any impossibility to issue them, they must present them with the previous version, otherwise the penalty would be worse.
He mentioned that taxpayers who issue faulty payroll receipts run the risk of not being able to deduct them.
Finally, the SAT emphasizes that the lack of information to issue the CFDI is not a reason for not paying salaries to workers.
Is your company ready to make the change or were you already using version 4.0 for your payroll receipts?
Let us know in the comments.
Finally, remember that to keep up to date with the payroll world, this is the best place.
See you next time!
