Estos son los cambios que se hicieron en la factura electrónica desde el 1 de enero de 2022:
- Existirá la versión 4.0.
- Incluirá de manera obligatoria el nombre y domicilio fiscal del emisor y del receptor.
- Incluirá campos para identificar las operaciones donde exista una exportación de mercancías.
- Identificará si las operaciones que ampara el comprobante son objeto de impuestos indirectos.
- Incorporará nuevos apartados para reportar información respecto de las operaciones con el público en general; así como, aquellas que se realicen a cuenta de terceras personas.
El CFDI (Comprobante Fiscal Digital por Internet) mismo que ampara retenciones información de pagos:
- La versión será la 2.0.
- Incluirá de manera obligatoria el nombre y domicilio fiscal del emisor y del receptor.
- Permitirá relacionar otros CFDI.
El Complemento para recepción de pagos:
- La versión será 2.0.
- Se incluyen nuevos campos para identificar sí los pagos de las operaciones que ampara el comprobante son objeto de impuestos.
- Se incluye un nuevo apartado con el resumen de los importes totales de los pagos realizados expresados en moneda nacional, así como los impuestos que se trasladan.
Reajuste al servicio de cancelación de facturas:
- A partir del 2022 será necesario señalar el motivo de la cancelación de los comprobantes.
- Al seleccionar como motivo de cancelación la clave 01 “Comprobante emitido con errores con relación” deberá relacionarse el folio fiscal del comprobante que sustituye al cancelado.
- Se actualizan los plazos para realizar la cancelación de facturas.
Información: Secretaria de Administración Tributaria
A continuación adjuntamos el comunicado oficial de COACERO frente a esta actualización.
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