Since the beginning of last year, the legislature has been lobbying for amendments to various laws to address improper practices carried out mainly by outsourcing companies. Other actors such as Senator Napoléon Gómez Urrutia (Trade Unionist) has been pushing for amendments to the Federal Labor Law in which he also intends to legislate with a very strong hand against the same companies. As a result of these two actions, a reform to the VAT law was carried out, which frankly was rushed and without due care, since it leaves many doubts as to who are the subjects affected by it.
A new section has been added to Article 1-A of the VAT Law, as follows:
"A.- Taxpayers who are in any of the following situations are obliged to withhold the tax transferred to them:
....
IV. Are legal entities or individuals with business activities, who receive services through which they make available to the principal or a related party of the principal, personnel who perform their functions in the facilities of the principal or of a related party of the principal, or even outside these, whether or not they are under the direction, supervision, coordination or dependence of the principal, regardless of the denomination given to the
contractual obligation. In this case the withholding will be made at 6% of the value of the consideration actually paid.
....
(The underlining and boldface were edited by us).
As can be seen, the wording is ambiguous and confusing, it intends to include in the definition any type of company that provides services with personnel made available to its clients, regardless of where the service is provided or who directs, supervises or coordinates it, or who is the employer, so as a way to try to clarify the meaning of the same, we could draw up a list (each particular case would have to be reviewed) to give us an idea of who might be in the case, we clarify that this list is only for illustrative purposes and without limiting the scope that could have this fraction:
- Cleaning services
- Public and private security services
- Call center services
- Software development, product certification or application certification services
- Support services for internal company activities that involve making personnel available to the supplier.
- Intercompany staffing services
- In general, services in which the supplier makes personnel available to you to perform your functions.
The foregoing is relevant since it will be necessary that the CFDI of such suppliers expressly indicate the withholding of VAT determined at the rate of 6% for those issued as of January 1, 2020.
As for CFDIs of the same companies issued in 2019 that are paid no later than January 10, these may not be subject to withholding.
As for CFDIs of the same companies issued in 2019 that are paid after January 10, they must be replaced by one that indicates the withholding, as they will be subject to withholding.
We are at your service for any clarification you may need.
