Comprobante Fiscal Digital por Internet — Versión 4.0 · Electronic Invoice Requirements
Notice to Customers
CFDI Version 4.0 — Required Information Update
Effective April 1, 2022
Dear Customer,
Derived from the entry into force of the new tax reforms as of April 1, 2022, and considering the provisions of articles 29 and 29-A of the Federal Fiscal Code (CFF), of the DECREE which amends, adds and repeals several provisions of the Income Tax Law (LISR), the Value Added Tax Law (LIVA), and other laws — Advanced Composites Mexicana is required to update the way we issue all fiscal receipts (CFDI).
Applicable legal framework
Articles 29 and 29-A of the Federal Fiscal Code (CFF)
DECREE amending the Income Tax Law (LISR) and the Value Added Tax Law (LIVA)
CFDI Version 4.0 Filling Guide — Servicio de Administración Tributaria (SAT)
According to the CFDI Version 4.0 Filling Guide, the following are the most important changes that affect the invoicing process between Advanced Composites Mexicana and our customers:
Eliminated
Key P01 "To be defined" disappears
The CFDI use catalog has been reconfigured — P01 is no longer valid and a specific use must be declared.
Restricted
Payment method "PUE" limited
Invoices will no longer be issued with payment method PUE "Pago en Un Solo Exhibición", except for those where payment was generated previously.
New requirement
Tax Regime must be declared
CFDI 4.0 requires the Tax Regime (Régimen Fiscal) of both the issuer and recipient to be explicitly included in every invoice.
New requirement
Full tax domicile required
The complete fiscal address (Capital Regime and tax domicile) of both parties must match the SAT registry exactly in every CFDI issued.
We kindly request you to provide the following information
1
Proof of Tax Status (Constancia de Situación Fiscal) — This document will be used to obtain your Tax Regime (Régimen Fiscal), Capital Regime, and fiscal domicile exactly as registered with the SAT. Please ensure this document is current and reflects your active tax status.
2
Use of CFDI (Uso del CFDI) — Please specify the applicable use code for your CFDI receipts from Advanced Composites Mexicana. The key P01 "To be defined" is no longer valid — a specific use must be selected from the updated SAT catalog.
Coexistence Period
The authority established a coexistence period until March 31, 2023.
CFDI 4.0 is now mandatory for all invoices. It is important to ensure your tax information is updated as soon as possible to avoid any delays in invoicing.
In order to promptly comply with the requirements of the tax authority and to continue issuing your invoices without interruption, we kindly ask you to send us the required documentation at your earliest convenience. This information will be treated with strict confidentiality in accordance with our Privacy Policy.
We appreciate your understanding and cooperation. If you have any questions about the CFDI 4.0 requirements or need assistance identifying your Tax Regime or CFDI use code, please do not hesitate to contact our accounting team.
Questions about CFDI 4.0? Contact our Accounts team — we're here to help.
Access the SAT portal at sat.gob.mx → "Trámites" → "Constancia de Situación Fiscal". You will need your RFC and e.firma or CIEC password to download the document.
Common CFDI use codes for B2B transactions
G03 — Gastos en general · I04 — Equipo de cómputo y accesorios · D10 — Pagos por servicios educativos. Consult your accountant for the correct code for your fiscal situation.
