Starting in 2010, optionally, digital tax receipts (CFDI) began to be used and gradually, in replacement of the printed receipts commonly called invoices, in 2015 all taxpayers were obliged to issue online digital tax receipts (CFDI) based on Article 29 of the CFF, resulting in full control by the tax authority of who issues vouchers and who receives them and thus have all the information in their databases of how much each taxpayer must accumulate and how much he must deduct, which makes it easier, quicker and cheaper for them to do their tax review and collection work.

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However, article 29 of the Federal Tax Code does not establish the requirements for the cancellation of these vouchers.

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Therefore, in the initiative of this addition to the aforementioned article, it stated the following: ¨The SAT has detected that various taxpayers issuing digital tax receipts over the Internet cancel them unilaterally for various purposes, including not accumulating as income for income tax purposes the amount billed, which may cause unwanted tax effects to the people in favor of whom such vouchers are issued, such as the impossibility of deducting or crediting the respective taxes.

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The objective of the proposed measure is to generate certainty to the people in favor of whom digital tax receipts are issued over the Internet, so that they are aware of and accept the cancellation made by the issuer of the invoice, without affecting the possibility of crediting or deducting the operations covered by said vouchers.

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And in order not to prevent this improper practice, the following text is added: Article 29-A. Tails. IX fourth and fifth paragraph Digital tax receipts over the Internet can only be canceled when the person to whom they are issued accepts their cancellation. The Tax Administration Service, through general rules, will establish the form and means in which such acceptance must be expressed. In transitory provision of the CFF in its Sixth Article.-

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This addition to the art. 29-A will enter into force on May 1, 2017. But this date is extended to enter into force on July 1, 2017, according to the transitory article of the miscellaneous resolution published on December 23, 2016 Pursuant to rules 2.7 .1.38 and 2.7.1.39 how such cancellations should be made

• When the issuer of a CFDI requires to cancel it, it will send the receiver of the CFDI a cancellation request through the tax mailbox.

• The recipient of the tax receipt must declare through the same means, no later than within 72 hours after receiving the request for cancellation of the CFDI, the acceptance or denial of the cancellation of the CFDI.

• The SAT will consider that the receiver accepts the cancellation of the CFDI if, after the term referred to in the preceding paragraph, it does not make any statement.

• To exercise the right to accept or reject the cancellation of the CFDI, you must have a tax mailbox.

• Cancellation of CFDI without acceptance by the recipient.

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