Mexico’s Servicio de Administración Tributaria, ‘SAT’ has provided some additional obligations for issuers of CFDI e-invoices. This is the regime introduced in 2011, now mandated for all most taxpayers.
The two changes include:
- Additional discolsures of the nature of supplies on invoices and payment receipts. This is to help detect items not eligible for VAT deductions against a taxpayer’s VAT liabilities. Product classification in Mexico is rigidly controlled within the Resolucion Miscelanea Fiscal code. This requirement was implemented from 1 January 2021.
- For CFDI Carta Porte shipping notes, the must correspond to the e-invoice within CFDI. SAT has modified new obligations from 1 October 2021.
VAT Cal’s live VAT invoice transaction and e-invoice tracker keeps you up-to-date on global real-time reporting requirements.
Central and South America e-invoicing
|Country||Date||Comments (click for details)|
|Argentina||2003||e-Factura Electronic Authorization Code system|
|Bolivia||Dec 2021||SFE Pre-clearance model|
|Brazil||2005||Nota Fiscal Electronic NF-e|
|Chile||2001||DTE tax invoice|
|Colombia||Nov 2020||e-invoice CUFE|
|Dominican Republic||2024||Mandatory e-invoicing phased introduction|
|Ecuador||2014||SFEP VAT e-invoicing|
|El Salvador||TBC||Pre-clearance e-invoicing law passed|
|Mexico||2011||Pre-clearance e-invoice CFDI|
|Panama||2021||SFEP VAT e-invoicing with third-party agent required|
|Paraguay||2022||Marangatú, a pre-clearance e-invoice system started 1 Jan 2022|
|Peru||2010||Pre-clearance invoice; requirement for approved e-invoice agent|
|Uruguay||2019||CFE pre-clearnance e-invoicing|