As of November 1 of 2018, the new electronic invoice cancellation scheme will begin to be used.
Have you already canceled electronic invoices that were not paid to you? Do you know what requirements or in which cases the cancellation applies?
For this it is essential to take into account the following 4 basic points for the cancellation of an electronic invoice:
1.- The CFDI cannot be canceled with credit notes.
2.- In the following cases you do not need customer acceptance to cancel a receipt
I.- That it covers income for a total amount of five thousand pesos
II.- For payroll, expenses, transfer, or income issued to causes of the RIF
III.- Issued through “My accounts” in the “Easy invoice” application
IV.- For withholdings and payment information
V.- For operations with the general public
VI.- Issued by the members of the banks
VII. Issued within the 72 immediate business hours following its issue
VIII. For which the option of incorporating PUE was exercised and the 17 of the immediate month had not been paid, which entails changing the document by PDD.
3.- If you cancel an invoice for which you previously applied a credit note, you cannot cancel it without first canceling the previously applied note, otherwise the cancellation does not apply.
4.- The receiver of the CFDI at the time of receiving the cancellation request will have three options:
I.- Accept it, in which case, the CFDI is canceled
II.- Reject it, the CFDI is not canceled here.
III.- Answer it, the CFDI is canceled after 72 time
If you have any doubt, contact us and we will help you!