The Tax Administration Service (SAT) reported that it will extend the deadline to comply with five tax obligations, in order to grant facilities to taxpayers.
In his official account, he published what procedures are involved and what is the deadline. Below we give you the details.
What are the procedures for which the extension applies?
Taxpayers will have a deadline of December 31, 2022 to carry out the following procedures:
- Cancellation of electronic invoices for fiscal years prior to 2022.
- The use of electronic invoicing 3.3 since version 4.4 will be mandatory from January 1, 2023.
- Taxpayers of the Simplified Trust Regime will be able to issue their electronic invoices with Easy Invoice and My Payroll through My Accounts without the need for an electronic signature certificate (e.signature) or a Digital Seal certificate to date pointed out.
- Individuals who pay taxes under the Simplified Trust Regime must have their active e.signature no later than December 31, 2022.
- The extension is extended for those taxpayers who have not enabled their tax mailbox or registered or updated their means of contact, in effect that during said period a fine will not be applied.
“…in the case of the mandatory nature of electronic invoicing 4.0 and the cancellation of invoices from fiscal years prior to 2022, it is intended that taxpayers have a longer adaptation period to receive, issue or cancel invoices,” the SAT concluded.
