Extension on new electronic invoices’ obligations

Alert 17. 2017

On May 15th, 2017, the Mexican Tax Authority Servicio de Administración Tributaria released on its official website, a document to disclose the following extensions in electronic tax invoices´ new obligations coming in effect: 

  • Since July 1st, 2017, version 3.3 of the electronic tax invoices will come in effect. However, taxpayers may continue issuing electronic invoices in version 3.2 until November 30, 2017, in order to facilitate the change and needed adaptations gradually during the billing process.
  • The only valid version for issuing electronic tax invoices will be version 3.3, from December 1st, 2017 and thereon.
  • The new obligation to issue complementary tax invoices on each payment, when the latter is made in two or more installments, will be optional from July 1st, 2017 and until November 30, 2017 but only if version 3.3 is being implemented, and will be mandatory as of December 1st, 2017, jointly with version 3.3.
  • The new obligation on the approval process for cancellation of electronic invoices, will be in effect starting January 1st, 2018. 

In addition, the document is informing that during the next days will be some amendments to the related tax provisions in order to reflect the aforementioned extensions. 

Grant Thornton Mexico through its Tax Division is at your disposal for any questions or additional information required. 


In case you require further information, please contact us at the following emails:

 

Mexico City’s Office:

Santos Briz Santos.Briz@mx.gt.com T (52 55) 54246500 

Pedro Zugarramurdi Pedro.Zugarramurdi@mx.gt.com T (52 55) 54246500

Mario Echagaray Mario.Echagaray@mx.gt.com T (52 55) 54246500


Monterrey’s Office: 

Santos Briz Santos.Briz@mx.gt.com T (52 55) 5424 6500  

 

Guadalajara’s Office: 

Mario Rizo Mario.Rizo@mx.gt.com T (52 33) 38174480 

Daniel Santiago Daniel.Santiago@mx.gt.com T (52 33) 38174480 

 

Puerto Vallarta’s Office: 

Mario Rizo Mario.Rizo@mx.gt.com T (52 322) 2241297


Queretaro’s Office: 

Carlos Hernández Carlos.A.Hernandez@mx.gt.com T (52 442) 229 1543


Tijuana’s Office: 

Luis Fernando Acosta Luis.F.Acosta@mx.gt.com T (664) 207-0050


Ciudad Juarez’s Office: 

Daniel Santiago Daniel.Santiago@mx.gt.com T (52 33) 38174480