The DPIVA “Declaración de Proveedores IVA” is an alternative way of presenting the information through document reception providers, published in the 1st RMF 2015 in the DOF of March 3rd.
The new “digital document type DPIVA” will be an official way in which taxpayers will be able to comply with the obligation to submit VAT withholding information and transactions with third parties provided for in article 32, sections V and VIII of the LIVA .
As a clarification, the DPIVA does not replace the DIOT, but is an alternative way for the presentation of the information through the referred providers. It may be filed to comply with the declaration provided in the formalities relating to the refund or compensation of VAT, mainly.
For these purposes, the technical specifications set out in Annex “digital document type DPIVA” of Annex 21 of the FMR for 2015, as of the date published on the website Of the SAT. 
“For the purposes of article 32, sections V and VIII of the VAT Law, taxpayers may submit the statements referred to in rules 2.3.3., 2.3.10., 2.8.4.3, 4.1.5 and 4.5.1., Corresponding to the periods of 2015 and later through the official form “Declaración de Proveedores IVA (DPIVA)” through digital document service providers, complying with the technical specifications set out in Annex “DPIVA digital document type” in Annex 21 of the RMF for 2015, as of the date hereof Publish on the SAT website.
With regard to extemporary and complementary declarations and exercises prior to 2015, they must be submitted through the official form A-29 “Information Statement of Operations with Third Parties”.
For what is established in the previous paragraphs does not seem exactly a substitution since it leaves as an option to use the DPIVA to present the information of the operations with third parties from the year 2015, in addition that will not only be for these operations, but by the rules Which also mentions this new method will ask for both refunds and VAT rebates but what it does mark as a compromise is the fact that to present the previous statements will continue to be in the traditional way, with the “DIOT”.
Check with your trusted accountant for the benefits that this alternative could present when implementing it, we will be at your disposal to clarify any doubts that this may present.
We wish you an excellent start to the week.
