Obligation to request the Digital Tax Receipts (CDFIs)

Starting from the 2021 fiscal year, taxpayers are required to request the Digital Tax Receipt via Internet (CFDI) for partial or deferred payments made in the course of their activities.

To this effect, Rule 2.7.1.35 of the Miscellaneous Tax Resolution for the 2021 fiscal year (RMF 2021) stipulates that the issuance of “payment receipt complements” must be made no later than the tenth calendar day of the month immediately following the month to which the payment(s) correspond.

Compliance means deducting or claiming a credit.

Let us remember that for a CFDI to be deductible or creditable, it must comply with the requirements established in Articles 29 and 29-A of the Federal Tax Code.