Avoid the cancellation of your digital certificates: comply with electronic accounting

Have you complied with the submission of your electronic accounting? Failure to meet this obligation may result in the restriction or cancellation of your Digital Seal Certificates (CSD), which would halt the issuance of CFDIs and, consequently, your company’s operations.

Currently, as part of the technological oversight implemented by the tax authorities, the review of the filing, submission, and proper structuring of electronic accounting has gained particular relevance for tax collection purposes. This obligation, in force since July 2014 for legal entities, is regulated under the Federal Fiscal Code (CFF) and the Miscellaneous Tax Resolution (RMF), which set out the following deadlines:

In this regard, and based on our experience, the possibility that the Tax Authorities may temporarily restrict the use of the CSD due to non-compliance with filing or submission requirements, or when the structure of the electronic accounting is not properly determined, represents a real risk in the event of a review by such authorities.

As we all know, this cancellation halts all operations of taxpayers, preventing the issuance of Digital Tax Receipts via the Internet (CFDI), which may lead to fines, adjustments, and surcharges.

At Forvis Mazars, we have a range of tools and processes that enable us to support our clients in complying with this requirement. If you have any issues or questions in this regard, please do not hesitate to contact us.