De acuerdo a Andrea Alvarado Ramos, de la firma Estudillo y Compañía, uno de los cambios relevantes que surgió cuando se dio a conocer la reforma fiscal para 2022, se trató del cambio en la versión de facturación electrónica, donde se migró de la versión 3.3 a la 4.0, que entró en vigor desde el 01 de enero del 2022, y que produjo varios cambios en el llenado de los comprobantes.
A partir de ese momento, dijo, los contribuyentes pueden emitir sus facturas electrónicas o comprobantes de nómina, con la versión 4.0 de manera opcional, o bien, realizarlos con la versión anterior, durante un periodo de convivencia fijado por la autoridad.
Explicó que el -periodo de convivencia- mencionado, existirá hasta el día 31 de marzo de 2023, ya que a partir del 01 de abril del mismo año, será obligación de los contribuyentes que emitan comprobantes fiscales, realizarlos con la versión 4.0, como se menciona en la Resolución Miscelánea Fiscal para 2022.
Sólo de esta manera, puntualizó, desde abril del 2023, se podrán emitir comprobantes fiscales para cualquier operación.
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