This new rule establishes that the buyer must not acquire their invoice through actions such as entering a portal to obtain it; but it is the seller's obligation to issue it directly and at the time the purchase is made.
“With these actions, the SAT reiterates its commitment to making it easier for taxpayers to comply with their tax obligations, with measures that streamline their commercial transactions,” they underline in the statement.
It will be during the course of the fiscal period to determine whether this measure has been the most appropriate for taxpayers.
