The tax administration (Servicio de Administración Tributaria—SAT) reported that the issuance of electronic payroll receipts using the version 4.0 of electronic invoices (CFDI 4.0) will be mandatory as of 1 July 2023. The extension is applicable to those that make salary payments and, in general, for the provision of a subordinate personal service.
Source: kpmg.com
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