- CFDI tax receipts in Mexico can be cancelled, replaced, or changed after being recorded in a retailer’s systems, so internal records may differ from SAT’s status.
- Retailers must monitor CFDI status continuously, not just store the original file, to avoid tax, accounting, and reconciliation mismatches.
- Cancellation requires selecting the correct SAT reason code: 01 related errors, 02 unrelated errors, 03 operation not carried out, 04 nominative operation tied to a global invoice.
- If the original CFDI is cancelled but the transaction still stands, the retailer must track and validate the substitute CFDI and its link to the original.
- A cancelled CFDI may or may not have a replacement; without one, the retailer must review whether the transaction was voided, corrected differently, or needs further action.
Source: fiscal-requirements.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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