The Ninth Resolution of Amendments to the RMF 2023, published on December 5, 2023, brings changes to fiscal incentives in various Decrees. Regarding CFDIs, the resolution states that CFDIs are required for verifying the acquisition of new fixed assets to qualify for immediate deduction. Compliance with provisions for controlling goods movement within or between specific development areas requires CFDIs with the Carta Porte supplement. CFDIs should reflect the application of VAT tax incentives using specific codes and include relevant tax legends. Procedures for applying tax stimulus in VAT and income tax payments are established. The resolution also outlines requirements for verifying the newness of fixed assets in the context of tax incentives for the export industry.
Source Sovos
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