top of page
  • Writer's pictureBrandon Guillermo Lopez Moreno

COVID-19 Also Affects the CFDI

The COVID-19 pandemic has hit humanity in different ways, since it has not only made our disease sick, but also our economy severely.

On June 19, through the SAT page, we learned that this unfortunate disease has reached the CFDI since the authority issues rule 3.10.32 indicating that civil organizations and trusts authorized to receive deductible donations, and receive Donations for fighting and mitigating the pandemic by COVID 19, must include in the legend section of the complement of grantees the word “COVID-19”.

This change is not exclusive to the CFDI that we issue in the future for this concept, it also applies to the CFDI already issued, which we will have to cancel and issue new ones by applying this provision and relating it to the one already canceled.

When these grantees acquire goods to mitigate this pandemic in the national territory, they must request that the word “COVID-19” be indicated in the CFDI description section. In the case of goods that are acquired abroad, in the observations section of the import request, the following should be indicated: “COVID-19”.

In another scenario, where the authorized grantees and trustees give donations with the purpose of fighting and mitigating the pandemic by COVID 19 to the Federal, State or Municipal health sector, they must request that the corresponding CFDI indicate in the legend section of the complement of grantees: “COVID-19”.

In addition to the CFDI, this rule also tells us that a report must be submitted in accordance with the provisions of the procedure file 146 / ISR “Donation report to mitigate and combat the SARS-CoV2 virus” contained in Annex 1-A

This rule will take effect once it is published in the Official Gazette of the Federation.

If you are a grantee and you have questions about how to present your CFDI, contact us.


Published on July 06th, 2020.

“In terms of article 89 of the Fiscal Code of the Federation in force, the content of this reproduction, exhibition, presentation, program, or transmission and/or the documents and/or examples used to expose it, may express positions that do not coincide with the criteria of the Mexican tax or judicial authorities. This reproduction or exhibition is not intended and may not be used by any person for the purpose of circumventing (i) a federal, local, or municipal tax, or (ii) the imposition of tax penalties in the United Mexican States.

Terán Rojas & Asociados is not responsible for the use or the criteria that any user may give or have derived from this reproduction or exhibition.” Likewise, the exhibitor/author is responsible for the originality and content of the work in front of the company and for the invasion or affectation of third-party rights that may be caused, so it is obliged to take out the company in peace and safety and to respond for the damages and / or losses that are caused.

0 views0 comments


Commenting has been turned off.
bottom of page