Implications of Electronic Invoice CFDI 3.3 and Payment Receipt Complement in Internal Control of Companies

Abstract: As of January 1, 2018, the only valid version for issuing electronic invoices is 3.3 version, also as of September 1, 2018 it will be mandatory to issue the Payment Receipt Complement (CRP), these new mandatory requirements must considered by the companies Administration in its organization and the policies and procedures that define the internal control system. This document will analyze the new electronic invoicing framework and its repercussions in the different areas of the companies administrative structure, in order that the administration values its important role in fulfilling the new fiscal obligations.

Key words: tax legal framework; management; internal control; organization; electronic invoice

JEL codes: K340