Mexico: Extension for Correcting Payroll Electronic Invoices (CFDI) for Fiscal Year 2023

• Tax administration announced provision for payroll electronic invoices in Mexico for 2024
• Taxpayers can correct errors or omissions in payroll CFDI issued in 2023 before 29 February 2024
• New payroll CFDI will be considered issued in 2023 if it reflects the actual payment date in 2023
• Taxpayers still need to pay any outstanding differences and surcharges
• Payroll CFDI information is important for calculating annual income tax for both taxpayers and workers.

Source: kpmg.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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