Validation of the tax identification number and zip code of up to 5 thousand taxpayers, regarding the issuance of payroll electronic invoices

 Professional related: Enrique Ramírez , Nora Morales   |      April 28th, 2022

The new electronic invoices’ ("CFDI” as per its acronym in Spanish) complement named payroll receipt 1.2 is integrated with the version 4.0 of the CFDI as of January 1st, 2022, although there is a coexistence period with the previous version 3.3 from January 1st to June 30, 2022, being mandatory as of July 1st, 2022.

 

The changes to the new complement involve the obligation to include in payroll CFDI the tax identification number (clave en el Registro Federal de Contribuyentes or "RFC"), name, tax regime and zip code of the recipient's tax domicile. The foregoing implies that Mexican entities must request to each of their employees for their updated tax status certificate (constancia de situación fiscal) in order to ensure that each employee’s zip code is correct at the time that the corresponding payroll CFDI is issued. This new obligation has been a major challenge for companies with a large number of employees.

Derived from the foregoing, the Tax Administration Service has enabled an electronic tool on its official website so that each company is able to validate if, among others, the employees’ zip codes that the company currently has are the same that each employee registered before the Mexican tax authorities, either one by one or massively (up to 5,000 records). Said electronic tool can be accessed through the following link: https://www.sat.gob.mx/aplicacion/79615/valida-en-linea-rfc%C2%B4s-uno-a-uno-o-de-manera-masiva-hasta-5-mil-registros.

It is important to mention that although this tool only validates if the zip code is correct or not (i.e., it does not show the correct zip code in case it is incorrect), it does allow companies to limit the number of tax status certificates that must be requested in order to obtain the correct zip code of the corresponding employee, which could facilitate the validation process for Mexican entities.

We remain at your disposal for any questions or comments in connection with the information contained herein.

 

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