Essentials for the CFDI 3.3
Last year’s 1st of July, the 3.3 version of the eAccounting came into effect, no matter the income or the activity, starting from December 1, 2017 it became mandatory for all taxpayers.
This new update has as an objective to accomplish 3 aspects:
- – Increase the quality of the information in the invoice emission.
- – Eliminate or prevent malpractices.
- – Transform the interaction of the taxpayer with the tax authority.
Being able to fill correctly the CFDI under the established criteria by the tax authority is important for deductions or to prove your taxpayer operations.
To fulfill this tax obligation is necessary to considerate 10 important points:
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Transmitter and receiver’s RFC (Federal Taxpayer Registry)
The capture of the RFC from the transmitter and receiver must be verified to prove that is a current registry and that it is not cancelled by the authority.
This validation will be conducted by the person who emits the CFDI and the Certification Authorized Supplier.
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Date, Time and place of emission.
The date, time and place information must be congruent with the time zones the zip code of the transmitter is from.
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Type of voucher.
The type of CFDI and the administrative function that it will be given must be established in the voucher, besides it must be adjusted according to the SAT’s catalogues.
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Payment method.
The settlement of the amount can be made in one payment or in factions.
When the total debt is paid at once, it is a one payment operation, while if you do it at 6 months interest-free the first voucher generates the total figure of the operation, and after that an invoice for each faction will be generated and will also be linked to the original in voice.
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Currency
The currency to be used has a specific amount of decimals that must be written in the CFDI, for example, Mexican peso is written with two decimals.
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Exchange rate
When the currency is different from the national one, it must show its equivalent in Mexican pesos.
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Payment form
When someone acquires properties or you give a service, the payment form must be defined, for example if the payment was made in cash, check, electronic transfer, if it is to be defined or if any other payment form is being used.
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Product or Service key
One of the most important changes in this CFDI version is that now all the concepts to be invoiced can be classified according to a catalogue.
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CFDI usage or destiny
You can also indicate the usage the receiver’s voucher will have, for example if it’s a merchandise acquisition, investment, etc.
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Digital seals and chains.
When all the fields above are filled and there are no mistakes that prevent or alert the incongruence of information, automatically digital seals and chains will be added according to the appropriate PAC and the SAT.
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