Electronic invoices can be issued both individuals and legal entities, provided that they:
- Count on existing advanced electronic signature;
- keeping accounts in electronic systems in accordance with those reported in Article 29 of the CFF;
- have a digital seal certificate issued by the SAT;
- Count on simultaneously accounting, and Conduct
- sending monthly report in accordance with Article 29 of the CFF .
Like traditional bills (paper), electronic invoices must be kept and recorded in the accounting business. The record must be simultaneous to the issuance of tax receipt. All fiscal receipt and electronic files and records are considered part of the accounting of the taxpayer, and are subject to the provisions of the CFF. The shelf life is 5 years , and should be stored in XML format or on paper, in the case of recipients who received the printed receipt, same as that afforded to those taxpayers who can not receive invoices in electronic format.
Finally, the electronic invoice may be issued by the business itself, through:
- Authorized Provider THIRD digital invoices (PACFD), who has authorization from the SAT to generate and process was the tax residence of his employer, receipts for tax purposes by electronic and digital way, without which it is considered that the accounts are maintained outside the address listed.
- OWN MEDIA, using software that allows the taxpayer generated independently, self-administered confidential and for generating said electronic invoicing.
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