A few days ago, with the end of CFDI 3.3, we talked about the fines that the SAT could penalize us for not invoicing in version 4.0.
The Tax Administration Service (SAT) will punish taxpayers who do not comply with this, with fines ranging from $19,700 to $112,650 pesos per receipt.
But, remember we mentioned that each taxpayer can receive penalties set in a discretionary manner by the SAT?
In addition to the aforementioned fines, they may also be subject to preventive closures of 3 to 15 days for reoccurrence in CFDI not issued or with errors.
Yes, the service has the power to close our companies for not complying correctly with the CFDI!
As a background, since April, version 4.0 is mandatory for CFDIs, except for payroll receipts, for which the SAT gave an extension until June 30.
This means that as of July 1st, only CFDI version 4.0 is valid.
According to SAT, 71.4% of payroll receipts have already been issued with the new version.
And here's a tip:
If you have any difficulty issuing payroll receipts with the new version, submit them with version 3.3, because failure to do so can have much more serious consequences.
Of course, bearing in mind that if you issue them with flaws, you run the risk of not being able to deduct them.
Is your company already invoicing payroll receipts with version 4.0?
How has the process been for you?
Let us know in the comments.
Finally, we would like to invite you to subscribe to our blog to keep up to date with the world of payroll.
See you next time!
