I. - On the different forms
1. What types of Billing will exist in 2011?
The vouchers may be issued from 1 January 2011 under the tax provisions are:
=> Electronic Bill 2010 (CFD)
=> Electronic Invoice (for taxpayers who have opted for and operating the scheme by their own means in 2010),
=> Electronic Invoice issued by organizations and associations that bring together agricultural producers and traders .
=> From January to June 2011 required taxpayers to issue electronic billing CFDI may issue either through authorized dealers or their own.
=> Electronic bill through microeconomic tool
=> Electronic Bill 2011 (CFDI)
=> Electronic Invoice to through an Authorized Provider Certification CFDI
=> Electronic Billing by purchasers of goods of the primary or mining, or the leasing of space for the placement of advertising or telephone masts.
and their corresponding printed representations, where the receiver requests it.
=> Billing Print
=> Invoice printed on licensed premises before 1 January 2011.
=> Invoice printed two-dimensional barcode
Legal Basis: Arts. 29 and 29-A of the CFF and the rules I.2.11.5, I.2.23.1.1, I.2.23.2.1, I.2.23.2.2 and eighth paragraphs of the RMF in 2010.
2. How will the transition from the current testing scheme to scheme 2011?
• Currently, the tax check is given, under compulsion, on paper or easy option is to issue electronic invoices.
• From 1 January 2011 obligation will be issuing electronic bills and the option or facility will be issued paper bills.
Legal basis: Article 29 of the CFF force during 2010 and 2011, respectively.
4. How evolve Authorized Providers?
During 2010
• Until December 31, 2010, the taxpayer electronic invoice issued by a supplier, you can use the services of a Provider Authorized CFD (PACFD). These providers are responsible for generating the receipt and send it to the taxpayer. They also generate monthly report and send it to the taxpayer to submit it to the SAT.
Legal basis: Article 29, 8 th paragraph, Fracc. I CFF force during 2010.
From 2011
• From 1 January 2011, taxpayers who issue electronic invoices must hire a Provider Authorized Certification (PAC). These providers are responsible for receiving and validating the receipt generated by the taxpayer and seal with certificate issued by the SAT to return to the taxpayer. As this process generates and integrates the full information sheet and reaches the SAT is no longer necessary to request ranges of pages or send monthly report. In addition, the PAC may optionally provide the service to generate electronic invoices as they came by the PACFD until December 31, 2010.
PACFD • The figure is replaced by the figure of Authorized Provider Certification (PAC). Taxpayers that have December 31 servicios de un PACFD, no tendrán que hacer nada. El PACFD se convertirá en un PAC y la emisión de comprobantes continuará transformándose los CFD en CFDI de manera transparente para el emisor.
•Los PACFD podrán continuar operando durante el primer semestre de 2011 siempre que presenten un aviso en donde manifiesten mediante aviso, que siguen cumpliendo con los requisitos establecidos. El aviso se deberá presentar durante los primeros 10 días del mes de enero de 2011.
Fundamento Legal: Art. 29, 2° párrafo, fracc. IV del CFF vigente durante 2011 y OCTAVO Resolutivo de la RMF para 2010.
II .- On the receipts printed (paper bills) with two-dimensional bar code
1. Who can print invoices on paper with two-dimensional bar code?
• Taxpayers who conduct business in an amount not to exceed $ 2,000.00, regardless of their income.
• Taxpayers in the last fiscal year reported revenue for income tax purposes accumulated at or below $ 4,000,000.00, regardless of the amount that protect vouchers, provided it also meets certain requirements.
• Taxpayers in the fiscal year to undertake activities that will deem income equal to or less than $ 4,000,000.00, regardless of the amount they are granted, provided that it also meets certain requirements.
• Taxpayers CFDI obliged to issue the first trimester may issue paper receipts with safety device, no matter the amount.
basis Legal: Section 29, 5 th paragraph of the CFF force during 2011. FIFTH Rule Resolutive I.2.23.2.2 and FMR 2010.
2. What do I have to do to issue printed receipts in 2011 with two-dimensional bar code?
Taxpayers who are located in any of the cases to issue tax receipts to be printed:
• Have current Certificate of True.
• Request assignment sheets the SAT.
original • Print and copy of tax receipt that contains the two-dimensional bar code generated by the SAT at the request pages.
printing of tax receipts may be made by means of their own (PC and printer) or through any printer.
Legal basis: Article 29, 5 and 6 paragraphs and 29-A, Section VIII of the CFF force in 2011 and Rule I.2.23.2.2 and Annex 1-A FMR 2010.
3. What is the safety device shall be affixed to the printed tax receipt?
is a two-dimensional barcode (CBB) provided by the SAT to the taxpayer after approval of the relevant folios assignment, which must be reproduced in print the voucher at a minimum size of 2.75 cm. by 2.75 cm., and a resolution of 200/200 dpi.
basis: Article 29, paragraph 5 ° and 29-A, Section VIII, the CFF force in 2011 and Rule I.2.23.2.1 of RMF 2010.
III .- On the electronic check
1. What are the requirements to issue electronic invoices?
During 2010
2010 to issue electronic invoices (CFD) should opt for this scheme before 1 January 2011 for which you will need:
• Have a Certificate Advanced Electronic Signature regulations.
• Get a Digital Certificate and request Stamp Folios and / series.
• Engage the services of an Authorized Provider of CFD, or develop or acquire a system that allows you to generate on their own.
SAT • Send a monthly report of CFD.
From 2011
to issue electronic invoices 2011 (CFDI) shall:
• Have a Certificate of Advanced Electronic Signature regulations.
• Get a Digital Certificate Seal.
• Hiring Authorized Provider Certification (PAC). In 2011 this will be the only option available to invoice electronically.
• Report and requests for pages disappear in this new scheme.
CFD To issue during the first semester, must be met establishing requirements for the Electronic Invoice 2010.
Primary Industry, Mining Lease and small
If you are a purchaser of primary sector products or Mining or, for Tenant Spaces placement of advertising or telephone antennas must take the form of electronic invoicing via the acquirer.
Legal basis: Article 29 of the CFF force in 2010 and 2011 respectively, and rules I.2.11.9, I.2.12.1, I.2.12.4, I.2.23.5.1, EIGHTH Resolutive I.2.23.5.2 and FMR 2010.
2. What is needed to deliver electronic billing for its own account in 2010 (CFD)?
• Have valid electronic signature.
• Process Digital Label Certificate.
• Apply computer requirements (see Annex 20 RMF).
• Request folios and series.
• Carry electronic accounting system.
• Submit monthly to information from the CFD SAT.
Legal basis: Article 29 of the CFF and the rules II.2.23.4.1, II.2.23.4.2, II.2.23.4.3 and II.2.23.4.4 of FMR 2010.
3. What is needed to deliver electronic billing for its own account in 2011 (CFDI)?
• Have valid electronic signature.
• Process Digital Label Certificate.
• Apply computer requirements (see Annex 20 RMF).
• Have the services of an Authorized Provider Certification.
Legal basis: Article 29 of the CFF and the rule of FMR II.2.23.3.2 2010.
4. Where is published the list of approved suppliers for Electronic Billing?
The list of approved suppliers of CFD that can operate up to June 30 of 2011 is in the SAT's Web site at the following path:
http://www.sat.gob.mx/sitio_internet/e_sat/comprobantes_fiscales/15_8951.html.
From 1 January 2011, the service is offered Authorized Provider Certification, that the SAT will be released in that portal.
Legal basis: Regulation II.2.8.1 and Resolutive EIGHTH FMR 2010.
5. How long is the Certificate of Seal Digital Electronic Invoice?
2 years. The decree that granted administrative facilities on tax simplification published in the Official Gazette on June 30, 2010, only applies to Advanced Electronic Signature.
Legal Basis: Arts. 17-D, 2, and 10 paragraphs and 29 of the CFF and Article 5 of the decree that granted administrative facilities on tax simplification published in the Official Gazette on June 30, 2010.
6. Is it possible to use more than one digital seal certificate?
Taxpayers can obtain a Certificate of Seal Digital for any billing or one for each of its branches or establishments.
Legal Basis: Arts. 29, 8 th paragraph, section I, the CFF force in 2010 and 29, 2 nd paragraph, section II of the CFF force in 2011.
7. What RFC is used in electronic invoices that cover one or more transactions with the public?
XAXX010101000 generic RFC.
legal basis: Arts. 29, section III and 29-A, Section IV of the CFF force in 2011 and the rules and I.2.23.3.1 I.2.11.1 of FMR 2010.
8. What RFC is used in electronic invoices that cover one or more transactions with foreign residents who are not enrolled in the RFC?
generic RFC: XEXX010101000.
legal basis: Arts. 29, section III and 29-A, Section IV of the CFF force in 2011 and the rules and I.2.23.3.1 I.2.11.1 of FMR 2010.
9. How do I store electronic invoices?
Persons submitting, send or receive an electronic invoice in electronic format (XML) should store them in medios magnéticos, ópticos o cualquier otro medio de almacenamiento informático (CD, DVD, DAT, Disco Duro, etc.), siempre que la tecnología del medio de almacenamiento sea vigente.
Fundamento legal: Reglas I.2.11.2, I.2.23.3.2, I.2.23.4.3 y I.2.23.5.10 de la RMF para 2010.
10. ¿Hay un límite para el número de folios a solicitar en la factura electrónica?
En el esquema de Factura Electrónica 2010 (CFD) no hay límite en el número de folios a solicitar.
electronic invoicing in version 2011, although there is no limit on the number of pages that can be requested, they will be assigned by the SAT through Authorized Provider Certification does not require driving ranges folios.
Legal basis: Article 29 of the CFF force in 2011 and 109/CFF form of Annex 1-A of the RMF in 2010.
IV .- On the conditions for deducting
1. Do electronic invoices covered expenses are deductible?
Yes, electronic invoices may deduct the costs incurred, they should check their authenticity on the website of the SAT, if the number of foil that covers the digital tax receipt was granted to the issuer and whether the Certificate for the digital seal is registered and has not been canceled.
http://www.sat.gob.mx/sitio_internet/sitio_aplicaciones/verifica_comprobante/.
Legal basis: Article 29, third paragraph CFF force in 2011.
V. - Sanctions
1. What is the penalty if a taxpayer uses electronic invoices issued or who do not meet tax requirements?
be penalized to the same penalties applicable to tax fraud, ie who are in prison for tax purposes, depending on the amount defrauded.
The tax fraud is punishable by the following penalties:
• With imprisonment from three months to two years when the defrauded amount not to exceed $ 1, 221,950.00.
• Imprisonment for two years to five years where the amount defrauded exceeds $ 1, 221,950.00 but not $ 1, 832,920.00.
• Imprisonment for three years to nine years when the amount defrauded is the greater of $ 1, 832,920.00.
When unable to determine the amount of what was cheated, the penalty is three months to six years in prison.
If the amount defrauded is restored immediately in a single display, the penalty may be reduced as much as fifty percent.
Legal Basis: Arts. 108, sections I, II and III and 109, Section VIII of the CFF.
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