Extemporaneously Cancelled Invoices Can Be Given Tax Effect

Foley & Lardner


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Through an amendment made to article 29-A of the Mexican Federal Tax Code (Código Fiscal de la Federación or CFF)...
Mexico Tax
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Extemporaneously Cancelled Invoices Can Be Given Tax Effect

Through an amendment made to article 29-A of the Mexican Federal Tax Code (Código Fiscal de la Federación or CFF), since 2022 the period during which taxpayers in Mexico could validly cancel invoices was limited, drastically restricting the tax effects of such cancellations; for example, taxpayers should consider as accruable income the income that appeared in invoices cancelled extemporaneously and are required to pay a higher tax than they owed because they had to consider the amounts of those invoices cancelled extemporaneously even though these were not necessarily accruable income, which was declared unconstitutional by decision of the Mexican Supreme Court of Justice (Suprema Corte de Justicia de la Nación, or Supreme Court).

This decision is particularly relevant for those taxpayers who have cancelled invoices outside the fiscal year in which these were issued and were unable to give tax effects to these cancellations, since this would allow them to exclude the income reflected in the cancelled invoices and reduce the taxes paid or even generate a favorable balance for having paid a higher tax than they should have, which opens the possibility of requesting a tax refund or applying the offset against the tax due that may be generated in a subsequent fiscal year. Furthermore, it is important in the case of tax audits opened by the authorities on taxpayers where extemporaneously cancelled invoices are involved, so the amounts of the invoices are not deemed as income for the purpose of determining tax liability.

According to the referred article of the CFF that was declared unconstitutional, for the cancellation of an invoice to have full tax effects it must: (i) be cancelled by the taxpayer within the same fiscal year in which it was issued and, (ii) such cancellation must be accepted by the person to whom it was issued also within the same fiscal year, which means that the requirements for cancellation must be met no later than December 31 of each fiscal year.

The Supreme Court considered that the time limit established in the CFF for the cancellation of invoices is not consistent or reasonable with the legal provisions for the determining and declaring tax, which undermines the legal certainty of taxpayers, since it does not consider: (i) the delay for the fulfillment of several transactions; (ii) the reason for the cancellation of the invoice, such as the termination of a contract or the cancellation of a provision of services; (iii) errors in completing the invoice data, such as identification or mathematical errors; or (iv) the non-acceptance of the cancellation by the person to whom the invoice was issued; all of which are not attributable to the taxpayer.

Therefore, the effect of the decision is to remove the temporary limitation for the cancellation of invoices and, where appropriate, allow the tax effects of cancellations made outside the fiscal year (extemporaneous).

For further details, please do not hesitate to contact the tax practice of Foley Mexico City.

Se Podrá Dar Efectos Fiscales A
Facturas Canceladas Extemporáneamente

Mediante reforma al artículo 29-A del Código Fiscal de la Federación (CFF), desde el 2022 se limitó la temporalidad para que los contribuyentes en México pudieran válidamente cancelar facturas con lo que se limitaron drásticamente los efectos fiscales de dichas cancelaciones, por ejemplo, los contribuyentes debían considerar como ingresos acumulables los que aparecían en las facturas que fueron canceladas extemporáneamente y están obligados a pagar un impuesto mayor al que debían porque debían considerar los montos de esas facturas canceladas extemporáneamente aunque no necesariamente hayan sido ingresos acumulables, lo cual fue declarado inconstitucional por jurisprudencia de la Suprema Corte de Justicia de la Nación (SCJN).

Dicha jurisprudencia, resulta relevante para aquellos contribuyentes que hayan cancelado facturas fuera del ejercicio fiscal en que se emitieron y que no pudieron darle efectos fiscales a esas cancelaciones pues ello les permitiría dejar de considerar los ingresos reflejados en las facturas canceladas y reducir el impuesto pagado o, incluso, se podría generar un saldo a favor por haber pagado un impuesto más elevado al que debían, lo que abre la posibilidad de solicitar su devolución o aplicar la compensación contra el impuesto a cargo que se llegara a generar en algún ejercicio fiscal posterior. Asimismo, es relevante para el caso de auditorías fiscales abiertas por las autoridades fiscales a contribuyentes donde se involucren facturas canceladas extemporáneamente para que los montos de dichas facturas no sean considerados como ingresos para efectos de la determinación de un adeudo fiscal.

Al respecto, conforme al referido artículo 29-A del CFF, que fue declarado inconstitucional, para que la cancelación de una factura surta plenos efectos fiscales debe: (i) hacerse la cancelación por el propio contribuyente dentro del mismo ejercicio fiscal en que se emitió y, (ii) dicha cancelación debe ser aceptada por la persona a la que se le emitió también dentro del mismo ejercicio fiscal, esto es, todos los requisitos para la cancelación se deben cumplir a más tardar el 31 de diciembre de cada ejercicio fiscal.

La SCJN consideró que la limitante temporal establecida en el CFF para la cancelación de las facturas no guarda congruencia ni es razonable con las disposiciones legales de determinación y declaración de impuestos, lo cual atenta contra la seguridad jurídica de los contribuyentes, puesto que no considera: (i) la prolongación para el cumplimiento de diversas operaciones; (ii) la causa que origine la cancelación de la factura, como lo pueden ser la recisión de un contrato o la cancelación de una prestación de servicios; (iii) los errores en el llenado de datos de la factura como lo son de identificación o aritméticos; o (iv) la no aceptación de la cancelación por parte de la persona a la que se le emitió la factura; todas las cuales son circunstancias no atribuibles al contribuyente.

Por lo anterior, el efecto de la jurisprudencia es que se desincorpore la limitante temporal para la cancelación de las facturas y, en su caso, permitir los efectos fiscales de las cancelaciones realizadas fuera del ejercicio fiscal (extemporáneas).

Para más detalles al respecto, no duden en contactar a la práctica fiscal de Foley Ciudad de México.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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