With the first period of January, the entry into operation of RESICO and other legislation, we receive new news that will be of interest to those taxpayers who closely follow the changes in legislation,
During the first week of February, the First Advance Version of the Second Resolution of Modifications to the Miscellaneous Tax Resolution (RMRMF) for 2022 was published on the SAT portal.
With said document, the Seventeenth Transitory Article is reformed, granting the facility to continue issuing CFDI with version 3.3 until June 30, 2022, so this leaves Version 4.0 is mandatory as of July 1, 2022.
Para los efectos de los artículos 29 y 29-A del CFF, los contribuyentes obligados a expedir CFDI podrán optar por emitirlos en su versión 3.3 y para el CFDI que ampara retenciones e información de pagos podrán optar por emitirlos en su versión 1.0, conforme al Anexo 20, publicado en el DOF el 28 de julio de 2017, durante el periodo comprendido del 1 de enero al 30 de junio de 2022. Lo anterior también será aplicable a los complementos y complementos concepto, compatibles con dichas versiones.
Seventeenth Temporary
These changes are of a technical nature, however, they are important to know the changes that must be in place as of July 1, such as when they notice an invoice with version 4.0 in the XML, indicate it so that it can be accounted for manually.
Hoping that 2022 will be a year of great growth, at the Despacho Contable de Xalapa we are at your disposal to offer you the peace of mind of having a professional accounting team that supports you.
