Adult life involves fulfilling responsibilities of all kinds. If in your case you have your own office, you know that there are various aspects that are impossible to avoid. The payment of taxes is one of the main ones. In that sense, the Tax Administration System (SAT) is in charge of regulating everything related to this item. The most common is to have fill out medical bills for patients but it is a process in which there are common mistakes that are made. The ideal is to know this type of failure to prevent you from repeating it.
Something very important that you should consider is that the Tax authorities maintain strict control of all business. The central objective is to verify that they comply with their obligations in a timely manner.
In this sense, during the last years the field of health has been in the crosshairs of the SAT. In 2019 alone, the Monterrey Institute of Technology and Higher Studies (ITESM) published the research entitled Evasion in professional activities. The document showed that within this sector evades the payment of 3.4 billion pesos corresponding to the payment of taxes each year. The figure is equivalent to 29.6 percent with respect to the potential collection of the Income tax (ISR) of the selected list of doctors.
Of the schemes for tax evasion, the study revealed, on the one hand, that some doctors take advantage of the difficulty in tracking the use of cash in order to avoid paying taxes. Similarly, they do not deliver all the corresponding invoices for their services. With this, they avoid reporting all of their income to the SAT.
It is also mentioned that some raise the amount corresponding to the necessary expenses for the practice of their economic activity, which translates into a higher amount for your deductions.
From all of the above, we also detected the main mistakes made in filling out medical bills. Some are failures that are made involuntarily and accidentally, although they are still a crime. That is why it is important that you know them so that you avoid falling into this type of mistake.
Request data other than the RFC
The patient requesting an invoice is not required to provide information such as their address data because in the issuance of 3.3 the only necessary requirement is the Federal Taxpayer Registry. With this in mind, avoid requesting any other data to avoid getting into trouble.
You cannot require your patient’s email to issue medical bills
According to the SAT, this is optional because the patient can verify in real time that the invoice arrived through the SAT portal with their RFC and password, so it is not necessary to provide their email.
You cannot raise the price of your service or product if they ask you for an invoice
It should not be generalized but some offices have a bad habit of raising a percentage if the patient requests an invoice. In this sense, the SAT states that the price of the consultation or services must always include VAT, regardless of whether the person requires an invoice or not.
You can’t force patient billing on your practice website
Another frequent mistake is asking the patient to request their bill online, specifically on the website where they purchased the service. The SAT indicates that the invoices must be issued in the same establishment.
You cannot deny the invoice because your patient did not request it before the consultation
Not only medical establishments but many other businesses have this bad habit. That is why the SAT is emphatic in saying that the invoice can be issued at any time as long as it is made in the same fiscal year.
You cannot register a form of payment other than the one received or register it without it having been paid
The form of payment must be registered at the time it is made.
You cannot force the patient to indicate the use he will give to his bill
It is better to use the key “P01 To be defined”.
You can’t deny a bill just because your patient paid cash
The invoice must always be issued regardless of the form of payment.
You must issue an invoice even when you receive advance payments
This form of payment can and should also be invoiced.
You can’t just not issue an invoice
Not giving medical bills can cause you to receive tickets or even have your practice closed by the tax authority.