RMF 2020 – VAT withholding

January 22, 2020

On December 28, 2019, the Fiscal Miscellaneous Resolution for 2020 was published in the Official Gazette of the Federation, which provides for a period of 10 days to settle bills for 2019, without making any withholding.

The article in question points to the letter:

Para los efectos del artículo 1-A, fracción IV de la Ley del IVA, contenida en el Decreto por el que se reforman, adicionan y derogan diversas disposiciones de la Ley del Impuesto sobre la Renta, de la Ley del Impuesto al Valor Agregado, de la Ley del Impuesto sobre Producción y Servicios y del Código Fiscal de la Federación, publicado en el DOF el 9 de diciembre de 2019, los contribuyentes estarán obligados a efectuar la retención del 6% del valor de las contraprestaciones que sean efectivamente pagadas a partir del ejercicio 2020.

Taxpayers who have issued the CFDIs of the consideration before the date of entry into force of this Decree may apply the provisions in force in 2019, provided that the payment of the respective consideration is made within the immediate ten calendar days. after that date.

That is, if the invoices of the services subject to retention were issued in 2019 and were cleared before January 10, 2020 , they will not have VAT withholding.

For fiscal year 2020, VAT withholding will be a topic of great importance for employers, outsourcing services and service providers in general; Therefore, we invite you to stay informed on this subject, since the Tax Administration Services (SAT) will issue the pertinent clarifications and there will be implications for the tax burden of all those involved.

If you manage personnel hired under your charge and have doubts about it, do not hesitate to approach Despacho Contable de Xalapa to receive personalized attention based on these new changes that are already in force.

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