- Mario Pérez Villeda
According to the Tax Reform Amendment material presented in the Federal Tax Code (CFF) was established alternatives to be applied to the issue of digital invoices that integrate for Invoices, Credit Notes, fees charged and received. Among them:
- All invoices greater than $ 2,000.00 must be electronic.
- involve sanctions not to deliver the monthly report in a timely manner.
- invoice prints by approved printers change their scope.
- It states that the SAT made the process of CFD Online ***
Regarding this point many companies providing service known as PACFD CFD (Authorized Provider Digital Tax Receipts) are arguing that they are the only may offer the service to companies.
All this is to be defined in the Omnibus Tax below where many of these things be otherwise, considering the following important points to consider:
1 .- The issuance of electronic invoices will always be in the following alternatives:
- For their own
- Through a PACFD
2 .- The Electronic Invoice online, just apply for a group of sectors
- Fee Receipts Receipts
- Primary Sector Leasing
3 .- can still perform the printing of paper invoices until the end taxpayer previously requested bills printed by a printer approved.
4 .- The SAT has a solution and "free" for those taxpayers who want to make the electronic invoice as long as their annual income does not exceed 4 million pesos.
151 NOM is an obligation not to use the CFD scheme as it is to be stored on magnetic, optical and other technology conisderando that have search systems allow the authorities to search and review them. NOM 151 only generates a record of any document does not specify the content.
Questions or comments:
Copyright Mario Pérez Villeda e-mail: mperez@facturasat.com 
