FEBRUARY 28, 2021: LAST DAY TO CORRECT 2020 PAYROLL CFDI
Through Rule 18.104.22.168 of the Miscellaneous Resolution for 2021, the facility continues for taxpayers who during fiscal year 2020 have issued payroll CFDIs that contain errors or omissions in their filling or in their version, on a single occasion to correct them , as long as the new voucher that is prepared is issued no later than February 28, 2021 and the vouchers it replaces are canceled.
According to the aforementioned Rule 22.214.171.124., The payroll CFDI will be considered issued in fiscal year 2020 as long as it reflects as “payment date” the day corresponding to 2020 on which the payment associated with the voucher was made.
The foregoing does not release taxpayers from make the payment of the difference not covered with the update and surcharges that may be applicable proceed.
This facility becomes important due to the fact that the tool for the presentation of the annual declaration of the legal entities of the financial year 2020, has the information preloaded from the payroll CFDI, and in case of errors, the system does not allow the correction direct, but the modification must be made through the source documents.