In time to pay off last year's bills

In the month of declarations by legal entities, taxpayers who have pending to cancel any CFDI from last year have until March 31 to do so.

Yamilee Dávalos Rosillo, billing manager at Facturador.com, remembers that due to the change in fiscal year, the time to cancel or replace your 2023 CFDI is about to run out.

Article 29-A, fourth paragraph of the Federal Tax Code (CFF), provides that to carry out said cancellation or replacement of the receipts that due to some circumstance must be modified, you have until December 31, 2023 to do so: “unless The tax provisions provide for a shorter period, digital tax receipts via the Internet may only be canceled in the year in which they are issued and as long as the person to whom they are issued accepts their cancellation.

Although the CFF limits the period for canceling or replacing an invoice to the year in which it is issued, the Miscellaneous Tax Resolution grants a benefit based on article 29-A fourth paragraph, which makes it possible to do so in the month of the declaration. annual.

“Rule 2.7.1.47 grants a benefit by which the CFDI cancellation “It can be carried out no later than the month in which the annual ISR declaration corresponding to the fiscal year in which the receipt was issued must be submitted,” he added.

This safe conduct allows, in the case of legal entities, invoices to be verified until March 31, which is the date on which the deadline to make the annual declaration expires, according to the tax professional.

In the case of canceling without the acceptance of the recipient, it is only possible to do so in the following cases: those that cover total amounts of up to 10 thousand pesos, for payroll, for expenses, for transfer, where withholdings and information appear of payments issued in transactions carried out with the general public in accordance with rule 2.7.1.21 or issued to residents abroad for tax purposes in accordance with rule 2.7.1.23.

(I.S.)