Approval of the receiver
As of July 1, 2018, the cancellation procedures of the CFDI with the authorization of the receiver entered into force. This measure was established by the SAT stating in the explanatory memorandum that CFDI cancellations have been detected without the knowledge of the receiver of the tax receipt.
Article 29-A of CFF in its fourth and fifth paragraphs expressly provides that online digital tax receipts (CFDI) may only be canceled when the person in favor of whom they are issued accepts their cancellation, according to the procedure determined by the SAT by means of rules of a general nature
The miscellaneous resolution for 2018 establishes the guidelines for canceling a CFDI in rule 18.104.22.168, so when the issuer of a CFDI requires cancellation, it will be able to:
a) Send a cancellation request to the receiver of the same through a tax or
b) Request cancellation directly through the SAT Portal.
The receiver of the tax receipt will receive the request for cancellation through the tax box and must state, through the same means, no later than 72 hours after receipt of the CFDI cancellation request, the acceptance or denial of the cancellation of the CFDI.
The SAT will consider that the receiver accepts the cancellation of the CFDI if after the term indicated in the previous paragraph, it does not make any manifestation.
When canceling a CFDI that has other CFDI related, they must be canceled previously. In the event that a CFDI is canceled by applying the facility provided in rule 22.214.171.124, but the operation continues, a new CFDI will be issued that will be related to the one canceled in accordance with the CFDI filling guide indicated in the annex. twenty.
According to rule 126.96.36.199 there are exceptions in which taxpayers may cancel the CFDI without requiring acceptance of the receiver in the following cases:
a) That they cover income for an amount of up to $ 5,000.
b) For payroll.
c) For expenses.
d) For transfer concept.
e) By concept of income issued to taxpayers of the RIF
f) Issued through the electronic tool “my Accounts” in the “easy invoice” application
g) That they cover withholdings and payment information.
h) Issued in operations with the general public.
i) Issued to residents abroad for tax purposes.
j) When the cancellation is made within 72 hrs immediately following its issue.
k) For the concept of income issued by taxpayers who sell property, temporarily use or enjoy real estate, grant the use, enjoyment or affectation of a land, property or right, including real, ejidal or communal rights, as well as taxpayers who exclusively dedicate themselves to agricultural, forestry, livestock or fishing activities under the terms of regulation 188.8.131.52.
l) Issued for the members of the financial system. When a CFDI is canceled, but the operation continues, when canceling the CFDI without the approval of the receiver because it is not required based on the aforementioned assumptions, a new CFDI must be issued that will be related to the one canceled in accordance with the Guide. filling indicated in annex 20.
According to the Annex 20 “Guide of filling”, when there is a proof of payment that proves that the consideration has been totally or partially paid, the CFDI issued can not be subject to cancellation, so the correction must be made through the issuance of a CFDI of expenses
Use of CFDI
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