| The cancellation of CFDI has been undergoing modifications related to its process, such as the person in favor of whom the receipt is issued must accept its cancellation. As of 2022, the fourth paragraph of Article 29-A of the Federal Tax Code was amended to add that CFDIs may only be cancelled in the fiscal year in which they are issued. CFDI issued in 2021 and prior years The cancellation of CFDIs issued in these years, which are made during 2023 and subsequent years, will result in penalties of between 5% to 10% of the amount of the CFDI that is cancelled. The deadline for cancellation without penalties was December 31, 2022. Likewise, they will focus on strengthening the optimization of the recovery of tax credits and the coordination with the governments of each Federal Entity. CFDI issued in 2021 and prior years Although the general rule of canceling them during the year in which they were issued is maintained, there is a facility in the Miscellaneous Tax Resolution 2023 that allows them to be canceled up to the date on which the annual tax return must be filed for corporations, which date is March 31, 2023, while for individuals, it is April 30, 2023. ******* Remember that our legal, tax, social security, payroll and accounting teams at BDCC Consulting will be happy to answer any questions or comments you may have. Sincerely: BDCC Consulting |
Fines for cancellation of CFDI of previous years
English 
Spanish