The SAT announced what they are the most common mistakes and abuses when issuing an invoice. Starting in 2022, taxpayers who incur these offenses may receive a fine.
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To keep a record of the sales and services provided, In Mexico, taxpayers issue a Digital Tax Receipt over the Internet (CFDI), commonly known as “electronic invoice”. This invoice reflects the conditions under which the service was provided or the transaction was carried out and is essential for the taxpayer to be able to carry out due fiscal control.
The Tax Administration Service (SAT) has announced some frequent mistakes and abuses by taxpayers, both in establishments and by individuals. Being aware of these bad practices will be extremely important, since taxpayers can be fined if they are caught committing any of these fouls.
What abuses and mistakes to avoid when issuing an invoice?
The SAT has presented a list with the bad practices that taxpayers should avoid when issuing their invoices:
- Request additional data to those that should be included in the RFC
- Force the person to provide an email
- Increase the price of the good or service when an invoice is requested; the cost must include VAT even if an invoice is not issued
- Ask the recipient to enter a portal to generate the invoice himself; CFDI must be issued at the establishment when requested
- Not correctly registering the payment method
- Deny the invoice on the pretext that it was not requested before the transaction
- Require that the use to be made of the invoice is indicated; in case it is not provided, the key “P01 To be defined” must be used
- Refuse to issue the invoice when the transaction occurs in cash
- Failure to submit invoices for advance payments
It is important to emphasize that this kind of abuse can lead to fines ranging from 17 thousand to 97 pesos, according to its severity. In some cases, they can even lead to the closure of the establishment, if so considered by the SAT.