{"id":1508,"date":"2021-11-24T22:01:34","date_gmt":"2021-11-24T22:01:34","guid":{"rendered":"https:\/\/amiti.org.mx\/index.php\/2021\/11\/24\/cfdi-version-4-0-para-2022\/"},"modified":"2022-04-23T21:33:05","modified_gmt":"2022-04-23T21:33:05","slug":"cfdi-version-4-0-para-2022","status":"publish","type":"post","link":"https:\/\/amiti.org.mx\/en\/1508\/cfdi-version-4-0-para-2022\/","title":{"rendered":"CFDI versi\u00f3n 4.0 para 2022"},"content":{"rendered":"<p>Para el 2022, el Servicio de Administraci\u00f3n Tributaria (SAT) nos da a conocer varios cambios en lo que se refiere a facturaci\u00f3n electr\u00f3nica conforme a las modificaciones de la Reforma Fiscal que busca modificar el Anexo 20 de la Resoluci\u00f3n Miscel\u00e1nea Fiscal.<\/p>\n<p>La Reforma Fiscal para 2022 nos indica que a partir del 1 de enero, se actualizar\u00e1 el esquema de facturaci\u00f3n electr\u00f3nica con el fin de fortalecer las herramientas tecnol\u00f3gicas para simplificar el cumplimiento de las normas tributarias.<\/p>\n<p>Se trata de beneficiar a ambas partes, tanto al contribuyente como a la autoridad fiscal:<\/p>\n<p><strong>Contribuyente:<\/strong><\/p>\n<ul>\n<li>Reportar informaci\u00f3n m\u00e1s completa y correcta al SAT contenida en los CFDI que expidan, a efecto de recibir mejores servicios.<\/li>\n<li>Facilitar la presentaci\u00f3n de declaraciones con informaci\u00f3n prellenada derivado de la informaci\u00f3n contenida en los CFDI.<\/li>\n<\/ul>\n<p><strong>Autoridad:<\/strong><\/p>\n<ul>\n<li>Fortalecer la calidad de la informaci\u00f3n que recibe el SAT de los contribuyentes respecto de los CFDI emitidos.<\/li>\n<li>Aumentar el grado de aprovechamiento de la informaci\u00f3n recibida para que las\u00a0\u00e1reas fiscalizadoras puedan revisar y tomar acciones.<\/li>\n<\/ul>\n<p>Los principales cambios que se reflejar\u00e1n se dividen en 4 \u00e1reas:<\/p>\n<p><strong>1.\u00a0\u00a0\u00a0 Anexo 20 versi\u00f3n 4.0\u00a0<\/strong><\/p>\n<ul>\n<li>Se precisan descripciones de nodos y atributos.<\/li>\n<li>Se incluyen nuevos atributos: Exportaci\u00f3n, Factura Atributo Adquirente (Emisor),Domicilio Fiscal del Receptor, R\u00e9gimen Fiscal del Receptor, Objeto de Impuesto.<\/li>\n<li>Se incluyen nuevos nodos: Informaci\u00f3n global y A cuenta de terceros.<\/li>\n<li>Se cambia la secuencia de Cfdi Relacionados.<\/li>\n<li>Inclusi\u00f3n de reglas de validaci\u00f3n para los nuevos nodos y atributos.<\/li>\n<li>Inclusi\u00f3n de nuevos cat\u00e1logos.<\/li>\n<\/ul>\n<p><strong>2.\u00a0\u00a0\u00a0 CFDI Retenciones e Informaci\u00f3n de Pagos 2.0\u00a0<\/strong><\/p>\n<ul>\n<li>Se precisan descripciones de nodos y atributos.<\/li>\n<li>Se incluyen nuevos atributos como el Domicilio Fiscal del Receptor.<\/li>\n<li>Se incluye nuevo nodo de Cfdi Relacionados.<\/li>\n<li>Inclusi\u00f3n de reglas de validaci\u00f3n.<\/li>\n<li>Inclusi\u00f3n de nuevos cat\u00e1logos.<\/li>\n<\/ul>\n<p><strong>3.\u00a0\u00a0\u00a0 Complemento de Pagos versi\u00f3n 2.0\u00a0<\/strong><\/p>\n<ul>\n<li>Se incluye nuevo atributo de Objeto de Impuesto.<\/li>\n<li>Se elimina el atributo M\u00e9todo Pago en el Documento Relacionado.<\/li>\n<li>Se adecuan los impuestos a nivel del documento relacionado.<\/li>\n<li>Inclusi\u00f3n de reglas de validaci\u00f3n para los nodos y atributos de los impuestos.<\/li>\n<li>Se incluye un nuevo elemento: Totales.<\/li>\n<\/ul>\n<p><strong>4.\u00a0\u00a0\u00a0 Servicio de Cancelaci\u00f3n<\/strong><strong>\u00a0<\/strong><\/p>\n<ul>\n<li>Se modifica el esquema y se incluye el motivo de cancelaci\u00f3n.<\/li>\n<li>Se incluye el folio fiscal que sustituye al comprobante cancelado.<\/li>\n<li>Se adecuan las validaciones para limitar la cancelaci\u00f3n solamente al ejercicio en que se haya emitido.<\/li>\n<li>Facturas globales emitidas por contribuyentes del r\u00e9gimen simplificado de confianza (RESICO).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Una importante modificaci\u00f3n que se har\u00e1 es la distribuci\u00f3n de la informaci\u00f3n en dos grandes apartados; una es la informaci\u00f3n global que se dedica a los <em>comprobantes globales <\/em>que se emiten al p\u00fablico en general, pero aparte se exhiben los destinados a terceras personas con los datos requeridos para que otras personas facturen se hallar\u00e1 en esta parte del CFDI.<\/p>\n<p>Los CFDI relacionados tendr\u00e1n un cambio en su estructura para que se puedan vincular m\u00e1s de uno de estos comprobantes.<\/p>\n<p>En lo que respecta a las <em>Cancelaciones <\/em>de un CFDI, se ver\u00e1 la raz\u00f3n por la que se hace el procedimiento, codificada seg\u00fan un listado nuevo y tambi\u00e9n se mostrar\u00e1 el n\u00famero de <em>folio fiscal <\/em>que tomar\u00e1 el lugar del comprobante a cancelar. La Miscel\u00e1nea Fiscal 2022 establece que las cancelaciones s\u00f3lo se podr\u00e1n hacer en el mismo ejercicio al que pertenecen, es decir, se podr\u00e1n cancelar en el mismo periodo de emisi\u00f3n. Por este motivo, el proceso para hacerlo contar\u00e1 con validaciones donde no se permitir\u00e1n las cancelaciones fuera de tiempo para cumplir con ese mandato.<\/p>\n<p>Es muy importante que como contribuyente est\u00e9s informado acerca de todos estos cambios que se implementar\u00e1n pr\u00f3ximamente para que tus CFDIs est\u00e9n a la orden del d\u00eda con sus actualizaciones. En Prodigia te brindamos informaci\u00f3n m\u00e1s a detalle sobre el tema y varios de nuestros servicios. <a href=\"https:\/\/www.prodigia.com.mx\/contacto\"><strong>\u00a1Cont\u00e1ctanos!<\/strong><\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Para el 2022, el Servicio de Administraci\u00f3n Tributaria (SAT) nos da a conocer varios cambios en lo que se refiere a facturaci\u00f3n electr\u00f3nica conforme a las modificaciones de la Reforma Fiscal que busca modificar el Anexo 20 de la Resoluci\u00f3n Miscel\u00e1nea Fiscal. La Reforma Fiscal para 2022 nos indica que a partir del 1 de [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2836,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-1508","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias-amiti"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CFDI versi\u00f3n 4.0 para 2022 - AMITI<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/amiti.org.mx\/en\/1508\/cfdi-version-4-0-para-2022\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CFDI versi\u00f3n 4.0 para 2022 - AMITI\" \/>\n<meta property=\"og:description\" content=\"Para el 2022, el Servicio de Administraci\u00f3n Tributaria (SAT) nos da a conocer varios cambios en lo que se refiere a facturaci\u00f3n electr\u00f3nica conforme a las modificaciones de la Reforma Fiscal que busca modificar el Anexo 20 de la Resoluci\u00f3n Miscel\u00e1nea Fiscal. 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