The Mexican government has imposed some further requirements regarding the mandatory tax data required on the CFDI 4.0. In addition to the introduction of the CFDI 4.0, which now becomes mandatory as of 1^st January 2023 (see update above), the following tax data of the CFDI’s recipient will also be mandatory. This data must also be updated and matched with the information on the Mexican Tax Authorities’ database:

• Mexican tax Id (RFC)
• Legal name
• Tax regime
• Zip code

Consequently, businesses will need to collect the form ‘Constancia de Situacion Fiscal’ (proof of tax situation) from the CFDI recipients. There are several Mexican Tax Authority application forms from which taxpayers can validate this information, including:

• https://www.sat.gob.mx/aplicacion/login/53027/genera-tu-constancia-de-situacion-fiscal
• https://www.sat.gob.mx/aplicacion/login/28889/obten-tu-cedula-de-identificacion-fiscal
• https://www.sat.gob.mx/aplicacion/operacion/37819/consulta-publica-de-la-opinion-del-cumplimiento
• https://portalsat.plataforma.sat.gob.mx/RecuperacionDeCertificados/faces/consultaCertificados.xhtml

Tungsten Network is analysing the requirements for the new mandatory tax data in the CFDI 4.0 and is working on a solution to ensure these are integrated into our service offering to our customers.