Fiscal effects of Digital Tax Receipts (CFDIS for its acronym in Spanish)
First of all, we must remember that a tax receipt is a means of certainty by which the execution of certain acts or activities that are taxed with a payment are credited and thus determine what the tax situation of a taxpayer is, likewise what is being sought is to obtain by means of a fiscal voucher is to give it fiscal effect for the convenient purposes, for example; by issuing a CFDI we can seek to make a tax deduction, accreditation, etc.
However, the effects of the CFDI do not happen automatically, since they must be issued in accordance with the Law so that they have effects, to verify such situation, the treasury is empowered to verify whether this documentary support actually records a fact encumbered by a contribution and that they have been issued in accordance with the law.
When it is the case that the tax authority detects that the CFDI does not comply with the formalities required by law, it can warn by several means that the transaction referred to in the invoice is non-existent, and consequently ignore such effects, as there is no taxable event, which is why evidently the tax receipts issued will have no effect.
If you have doubts about the tax effects that you can give to your CFDIS or if they are complying with the requirements that the law demands to give them effect, come to us, we will gladly answer your tax questions.