After being postponed for a few months, on April 1, 2023, the Digital Fiscal Receipt for Internet 4.0 (CFDI 4.0) came into force in such a way that all taxpayers, individuals or legal entities, must issue their invoices under this obligation. new version.
However, in the case of the Digital Tax Receipt for Internet Payroll version 4.0, its mandatory use was postponed until July 1, 2023, according to the Tax Administration Service (SAT) this was done in order for taxpayers to may have more time to comply with all the requirements set forth in the tax provisions.
In an interview for El Economista, the accountant Ariana Elizabeth Martínez Molina, Member of the Fiscal Development Commission 2 of the College of Public Accountants of Mexico, considers that the extensions that have been given for their entry into force, is because this year they grew from significantly the administrative requirements of the SAT, coupled with the fact that the deadlines were shortened.
