By virtue of multiple acts that the tax authority is persistently carrying out with taxpayers, such as, (i) communications for alleged inconsistencies in their tax obligations; (ii) invitation letters to regularize their tax situation; (iii) temporary suspensions of their Digital Seal Certificates; (iv) rejections in relation to the cancellation notices in the Federal Taxpayers Registry for merger of companies.
Comments
The common denominator argued by the tax authority is that according to the information contained in its institutional databases, there are differences, inconsistencies or lack of concordance between the amounts stated in the Digital Tax Receipts by Internet (e-invoices) issued in a certain period and the amounts stated in various returns, whether annual, monthly final, withholding or provisional payments filed in the same period.
However, it is necessary to point out that the amounts stated in the referred returns of a certain period with the amounts contained in the e-invoices issued in the same period, a situation that the tax authority has not purged, nor analyzed or valued with the purpose of understanding, due to the moment in which the taxes are caused, or due to other concepts that will not be reflected in the e-invoices, such as the annual adjustment for inflation or the exchange gain.
The amounts indicated in the e-invoices only reflect, among others, the amounts corresponding to (i) the price of the agreed consideration for income tax (IT) purposes; (ii) the value of the acts or activities for value added tax (VAT) purposes; (iii) the VAT transferred; or (iv) if applicable, the respective amounts for withholdings, whether IT or VAT. However, such amounts do NOT imply amounts actually paid or collected.
E-invoices are electronic documents that describe, in essence, the goods acquired, or services rendered, the price or consideration agreed upon, as well as the taxes; that is, they are merely descriptive digital documents that do not cover payments that have actually been made and, therefore, that the taxes in question have already been incurred.
On the contrary, the amounts stated in the various tax returns reflect, among others, the respective amounts (i) of income obtained for IT purposes; (ii) of acts or activities taxed by VAT; (iii) of withholdings made, whether IT or VAT. That is, such amounts DO imply amounts actually paid and/or collected.
Tax returns in their different aspects, i.e., provisional or final payments, withholdings or the fiscal year, are official forms with which taxpayers state their tax obligations (e.g., income), as well as their payment obligations for taxes incurred.
Consequently, the income is never obtained, unless it occurs first, with the simple issuance of the e-invoices, or that the consideration is effectively paid or collected by the simple issuance of the e-invoices, in such a way that the amounts declared will not coincide with the amounts stated in the e-invoices issued in the same periods.
In fact, it is a real and eminently reiterated situation that the amounts stated in the e-invoices are effectively paid or collected in periods other than the periods in which the e-invoices were issued, that is, the payments occurred in a month other than the month in which the e-invoices were issued.
It is materially impossible and legally incorrect to cause and pay either IT or VAT on amounts recorded in e-invoices that have not been received; consequently, it is neither possible nor correct to pay and declare a payment that has not actually been made.
Therefore, the amounts stated in the various tax returns will not be the same amounts contained in the e-invoices issued in the same periods, for that reason, the amounts stated will not coincide with the amounts stated in those e-invoices.
Recommendations
Any taxpayer (i.e. individual or legal entity) that is subject to an act by the tax authority in which it states that there are discrepancies between the amounts stated in the e-invoices issued in a certain period and the amounts stated in different returns filed in the same period, must explain in detail the origin and reason for such discrepancies, as well as provide the information that proves it by cross-checking it with the respective work papers, in order to disprove the origin and reasons for such act.
If you have any questions regarding the foregoing, please do not hesitate to contact us.
Mexico City, June 23rd, 2025
