COMMENTS TO THE NEW RULE 2.7.1.35 OF THE 3RD. RESOLUTION OF AMENDMENTS TO THE MISCELLANEOUS TAX LAW.
Apparently the SAT has realized that there are still doubts and confusion in the way CFDIs are issued for taxpayers' transactions in Mexico. In May it just issued a rule that has shaken all issuers, daily CFDIs are issued that apparently "correct" the invoice sent by some "clueless supplier". They are repeated with changes in the payment codes and other fields, and it is as if we do not agree.
In this third amendment to the Miscellaneous Tax Resolution for 2016, a new rule is issued, 2.7.1.35, which gives us more light on how to correctly issue the CFDI according to the operation.
The first paragraph of the rule reads as follows:
"2.7.1.35. For the purposes of Articles 29, first paragraph, second paragraph, section VI and last paragraph, and 29-A, first paragraph, section VII, subsection b) of the CFF, when the consideration is not paid in a single installment, a CFDI will be issued for the total value of the transaction at the time it is carried out, a CFDI will be issued for the total value of the transaction at the time it is carried out and subsequently a CFDI will be issued for each of the payments that are made, in which "zero pesos" must be indicated in the total amount of the transaction and as "payment method" the expression "payment" must be included in the "Complement for payments".
We can highlight the following:
If the transaction is not in a single exhibition, a receipt for the total amount of the transaction must be issued at the time of the transaction.
For each payment received, another voucher will be issued. The expression "zero pesos" will be noted in the TOTAL AMOUNT and the expression "payment" in the METHOD OF PAYMENT. This voucher must contain the complement for payments of a CFDI.
The rule goes on to say:
"The amount of the payment will be applied proportionally to the concepts integrated in the voucher issued for the total value of the operation referred to in the first paragraph of this rule."
In this regard, it is clarified that partial payments cannot be charged to specific items or specific concepts of the invoice. For example, we have known cases of companies that intend to invoice the amount before VAT and leave the VAT for a later collection. This is not possible, and is clarified by the rule. Nor would it be applicable if a certain product or products were to be charged for one of the payments, leaving others pending payment. In all cases, each payment is applied proportionally to the items included in the invoice, and it is convenient to point out that by provision of the VAT law, VAT is included in the prices, so it is an integral part of each payment and therefore, it is impossible to segregate it as some businessmen pretend when they say that VAT will be paid later or in the second payment.
The next part of the same rule states textually:
“Los contribuyentes que realicen el pago de la contraprestación en una sola exhibición, pero ésta no sea cubierta al momento de la expedición del CFDI, incluso cuando se trate de operaciones a crédito y estas se paguen totalmente en fecha posterior a la emisión del CFDI correspondiente, deberá utilizar, siempre que se trate del mismo ejercicio fiscal, el mecanismo contenido en la presente regla para reflejar el pago con el que se liquide el importe de la operación.»
From the previous paragraph of the same rule, we can rescue the following:
This is perhaps the largest part of the operations carried out by businesses that do not sell to the general public and therefore this provision is of particular importance.
If the transaction is in a single installment, but this is subsequent to the moment of the preparation of the invoice, the payment receipt must be issued, following the provisions of this rule in a couple of paragraphs above. This clarification is worthwhile, since it was something not specified by the tax provisions, and the concept of "one sole exhibition" and "immediate total payment", although they did not mean the same thing, it was common to find those who interpreted them in this way.
It is also interesting how these clarifications are harmonized with the other rules of the second and third amendments to the miscellaneous tax resolution 2016 published in May and July 2016, when the use of "NA" in the form of payment was clarified. Now it is clear that the "NA" applies in these operations (those in which no simultaneous payment is made at the time of invoicing), by pure logic, it is not possible to indicate the form of payment at that time, and therefore it continues to be valid to indicate "NA" in the invoice. Some businessmen pointed out that it was not possible to issue other CFDIs for the collections, since the sales would be duplicated. The SAT listened to them, and in fact, this clarification was not necessary, but, for the avoidance of doubt, it is stated that, as long as the payments are received within the same fiscal year, the first paragraph of the same rule must be applied, that is, a new CFDI must be issued subsequently for each of the payments received indicating "zero pesos" in the amount of the transaction and as "method of payment" the expression "payment" and the complement for payments must be included in the same.
I am transcribing the portion to which I refer:
"...subsequently a CFDI will be issued for each of the payments made, in which "zero pesos" must be indicated in the total amount of the transaction and as "payment method" the expression "payment" and the "Complement for payments" must be included.
A very pertinent clarification is added regarding the cancellations of CFDI issued that have already received payments, that is to say, the "complement for payments" has already been issued, which reads as follows:
"When there is already at least one CFDI that incorporates the "Complemento para pagos" that proves that the consideration has been totally or partially paid, the CFDI issued for the total amount of the transaction may not be subject to cancellation, the corrections must be made by issuing CFDIs of expenses for refunds, discounts and bonuses."
This means that an invoice, credit note or any other CFDI of income, to which payments have already been applied, cannot be cancelled. To correct a transaction, a "deduction" CFDI must be issued, i.e. one for "returns, discounts and bonuses", but not canceled.
Finally, this rule indicates that the correction of a CFDI with "complement for payments" that has errors, these may be cancelled, provided that it is replaced by another one with the correct data, but on the condition that it is made no later than the last day of the fiscal year in which said CFDI was issued. I transcribe the paragraph to which I refer:
Regarding the issuance of the CFDI with "Complement for payments", when there are errors in the receipt, it may be cancelled as long as it is replaced by another one with the correct data and when they are made no later than the last day of the fiscal year in which the CFDI was issued.
Conclusions
We can conclude that it was very important that this rule was issued. It is not that it grants any facility, but, it indicates us with greater clarity the correct way to operate our CFDI, when we know or do not know the form of payment before and after issuing the receipt, and also how to proceed with the cancellations and corrections of documents, when these, have already received payments.
We hope this newsletter is useful for you, and we are at your disposal to comment on any clarification to your particular problems in the issuance of CFDI.
