New CFDI cancellation policy
An electronic invoice can be eliminated by having errors in the elaboration, such as spelling errors, arithmetic questions, forms of payment or payment methods, or by any other oversight.
The new cancellation policy of CFDI requires the acceptance of the receipt of the voucher so that it can be carried out, and became effective as of July 1 of the current year, this has been done so that as taxpayers we have more time to prepare the systems.
When canceling a CFDI, bad practices were carried out in which taxpayers could modify their income and pay less taxes, but with this new policy these situations can be avoided.
In order for the CFDI cancellation process to work, the Tax Mailbox must be available, this SAT tool was created to be a direct channel of the tax authority with the taxpayers, where you can carry out procedures, present promotions, get answers to questions, between other activities; however, not many users make use of it.
Using the Tax Mailbox you will avoid the unsafe messages that can expose you and you will have the security that all communication or notice is genuine.
CFDI cancellation process
As issuers, they must send a request for cancellation to the CFDI receiver that they wish to eliminate through the Tax Inbox, and the recipient will have a period of 72 hours to accept or deny the cancellation of the CFDI.
- If after 72 hours the receiver of the receipt has not been manifested, the SAT will consider accepting the cancellation of the CFDI.
Authorization is not required to make a cancellation, as long as:
- The amount does not exceed $ 5,000.00 MXN.
- Be a payroll invoice, expenses and transfers.
- If it is due to an elaboration error, 72 hours have not passed, and the invoice is not paid.
An invoice can not be canceled when:
- The amount is greater than $ 5,000.00 MXN.
- There is a payment linked to the invoice.
- It has already been 72 hours after the invoice was issued.
The SAT is expected to publish an extension for the cancellation of the CFDI, without needing to request authorization from the recipient of the voucher until 2019. The information may be updated in the Miscellaneous Fiscal Resolution 2018 or in the Official Gazette of the Federation at the end of year.
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