Changes to the VAT payment application: key points

Relevant changes

• Pre-filling the data corresponding to the income and expenses for the informed month.  This information is obtained from the Digital Tax Receipts (CFDI) issued and received by the taxpayer.
• The information is obtained from the CFDI issued with the PUE code (payment in a lump sum); in the case of vouchers with the PPD code (payment in instalments), the VAT information is obtained from the electronic payments receipts.
• The application contains information regarding taxable and exempt acts, cancellations, discounts, tax bases, etc.
• The electronic signature is required for filing the corresponding return.

Currently, the application allows the taxpayer to edit the preloaded data; however, this may change in future versions.

With these modifications to the application for the VAT return, the tax authorities strengthen their position in terms of the real-time assessment of the tax status of taxpayers, posing a new challenge: to maintain exhaustive surveillance on how CFDIs are issued and received from each taxpayer.

Although the information can be modified, previous experiences make it clear that this could be eliminated in the future, so it will be the responsibility of each taxpayer to ensure that the CFDIs that are issued and received use the appropriate codes related to their payment methods.

At Mazars, our team of tax experts can help you identify the tax status of your company and implement the necessary actions for the correct fulfilment of your tax obligations.