Guadalajara, Jalisco. The micro, small and medium-sized enterprises (MSMEs) that make up the largest number of economic units in the state must speed up the changes of the Digital Tax Receipt by Internet (CFDI), or electronic invoices required by the Tax Administration Service (SAT) and whose term expires on June 30.
The business advisor Javier Zepeda Orozco told The Economist that the transition between version 3.3 of the CFDI and version 4.0 that is coming into force, “is not a priority” for local MSMEs, many of which have not even been aware of the changes.
According to Zepeda Orozco, due to the ignorance or lack of interest of small businesses in the tax changes, as of July 1 -once the deadline to make them has expired-, they could face problems even of not being able to collect the invoices. .
The business advisor explained that although the changes in the CFDI are minimal, at the time of carrying them out “they can even generate headaches.”
And it is that in version 4.0 of the CFDI, the SAT requests that the company name, both of the person who issues the invoice and of the person who receives it, be written exactly the same way as it appears in the registry before the SAT, including points and commas, as in the case: SA de CV or SA de CV
“That means that omitting points, commas or some other characters of the company name means that the invoice cannot be issued,” Zepeda said.
The problem for micro and small taxpayers is because the company must call all its clients and ask them to send their proof of tax situation or proof of how they are registered with the SAT.
“Large companies anticipate fiscal changes due to culture, capacity, resources, because they have personnel (…) The MSMEs that are directed to a greater extent by the entrepreneurs themselves who, in a certain way, are involved in everything, trying to find the sale, generate operations, meet customers, they are hardly very involved in accounting and tax issues, “said the specialist.