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The new electronic invoice in 2011 CFDI (Digital Internet Tax Receipt)

Mario Pérez Villeda, mperez@facturasat.com (Source SAT)

According to the publications and press SAT on 3 September 2010, the SAT defined new system of electronic billing

Who is liable?
According to the rules and definitions made by the SAT electronic billing is mandatory for companies with annual turnover exceeding $ 4,000.000.00 million pesos a year. The lower this amount may still use paper bills. CFD


La Factura Electrónica como esta en estos momentos seguira funcionando y podrán adaptarse las compañía a más tardar el 31 de Diciembre del 2011.(CFD) Solicitar folios y sellos digitales para su uso.

Facturas impresas por imprentas autorizadas
Las empresas que cuenten con facturas en papel impresas por imprentas autorizadas tendrán una vigencia de 2 años para su uso hasta agotarse "Sin importar el monto menor o mayor a $2,000.00", al concluir su vigencia deberán de utilizar factura electrónica.

El contribuyente ahora podrá solicitar al SAT folios y sellos para poder emplear una factura impresa, en donde el SAT les entregará a hologram for use printers therefore authorized by 2011 will no longer be necessary to request the print. "Amounts under $ 2,000.00 pesos"

PACFD
The PACFD or authorized providers of digital invoices at the latest by 30 April will support the new model of PAC, if not come to fulfill their function of PACFD ending June 30, 2011 and therefore may not provide the service to their clients who hire them. PAC

Effective January 1, 2011 must be to exist CAP vendors will be allowed to perform validation, stamped, sealed and add the pages of the New SAT called CFDI Electronic Invoice (Digital Internet Tax Receipt) the PAC should have a robust infrastructure to provide this service where taxpayers are obliged to offer some free alternatives to taxpayers.

MICROAir
The SAT already has the free solution for taxpayers whose income is less than $ 4,000.000.00 million pesos called MICROAir use taxpayers may also serve to create or CFDI CFD allows bookkeeping, income expenditures, payroll, and that is connected to the SAT. CFDA


born a new figure to contribute to its members or associated with the use of CFD for the primary sector, where not required to meet the requirements to serve as PAC.

displaying the bar code in two dimensions for the printed representation of the CFD that will replace the seal and original string of the current CFD version, change the version of Annex 20 to include new nodes in the CFD ring .