05.02.23

Payroll CFDI 4.0 delay

Last month, Tungsten commented on the successful go-live in respect of obligations relating to the new CFDI 4.0 in Mexico. The former ‘old’ version of the CFDI, version 3.3, was no longer compliant from 1 April 2023. Tungsten can support both Web Form and Integrated Suppliers with the new CFDI 4.0 obligations.  

Despite multiple revisions to the CFDI 4.0 implementation date, Mexico, on the whole, did remain on track to deliver its changes in line with the 1 April 2023 timeline in respect of the new obligations. However, the Mexican Tax Authorities, the Servicio de Administracion Tributaria (SAT) has announced an extension for the payroll CFDI 4.0, which effectively means that impacted entities have now been afforded an extra 3 months- until 1 July 2023- to adhere to the e-invoicing obligations. As the name suggests, payroll CFDIs generally applies to entities who make salary payments.  

Tungsten does not process payroll CFDIs- and as such our go-live will remain unaffected by this change. 

Please refer to the below link for the Mexican tax authority notification in respect of the same: 

https://www.gob.mx/sat/prensa/el-sat-da-a-conocer-prorrogas-para-el-cumplimiento-de-las-obligaciones-fiscales-011-2023?idiom=es