The SAT warns about improper practices in the issuance of invoices

The SAT warns about improper practices in the issuance of invoices

The SAT reminds taxpayers that they can report these improper practices on its website.

Here are the 10 bad practices detected by the SAT:

1. Require additional data to the RFC, name, denomination or business name, tax regime and postal code of the recipient. Whoever requests the invoice must only verbally provide their information, any additional data to those stated are not requirements for the issuance.

two. Force to provide an email, this is optional. Providing the mail is a facility to which the recipient of the invoice is entitled to obtain it, but it is not mandatory to provide it.

3. Increase the price of the good or service when the invoice is requested. The price must include VAT, regardless of whether or not the invoice is requested.

Four. Force the receiver to generate the invoice in a portal. The invoice must be delivered at the establishment where the operation is carried out and at the time, if the taxpayer so requires.

5. Deny the invoice arguing that it was not requested at the time of the transaction, since it can be issued after the purchase, as long as it is in the same year in which the operation was carried out.

6. Register a form of payment other than the one received or register it without it being paid.

7. Mandatory request to indicate the use that will be given to the invoice. If this field is not provided by the receiver, the key “P01 To be defined” must be used or the one indicated by the receiver.

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8. Deny the issuance of the invoice when paying in cash. No matter the means of payment for a product or service, the invoice must be issued.

9. Do not issue the invoice when advance payments are received.

10. Do not issue invoice. The SAT has not signed an agreement with any taxpayer, chamber or association for the non-issuance of electronic invoices.