An invoice I already deducted was cancelled: what happens and what to do

In short: if your supplier cancels an invoice you already used to deduct or credit IVA, that CFDI no longer has tax effects and your return is left with an expense that doesn’t exist. You need to ask for the invoice that replaces it or correct with an amended return.

How an invoice you received can be cancelled

Since 2022, cancelling many CFDI requires your acceptance as the recipient:

1. The issuer requests the cancellation, stating the reason.
2. The request reaches you in your Buzón Tributario (SAT’s tax mailbox).
3. You have 3 business days to accept or reject it.
4. If you don’t respond, it is considered accepted.

There are cases where it is cancelled without your acceptance (for example, low-amount invoices or those cancelled within the first 24 hours). That’s why an invoice you received can be cancelled without you having seen anything.

What happens to your deduction

A cancelled CFDI doesn’t support the expense or the creditable IVA. If you already used it:

• Your ISR deduction for that month or for the fiscal year is overstated.
• So is your creditable IVA.
• In an audit, SAT rejects it and adds surcharges and inflation adjustments.

What to do

1. Confirm the invoice’s status in SAT’s CFDI verifier.
2. Ask for the invoice that replaces it. If the cancellation was due to an error in the data (reason 01), the supplier must issue a new one related to the cancelled one.
3. If there is no replacement, remove it from your deductions and file the amended return for the corresponding month.
4. Talk to the supplier. A cancellation without a replacement after you paid can be a sign of a bigger problem.

How to find out in time

The problem isn’t the cancellation, it’s finding out months later. Clauhub Fiscal checks your invoices’ status at SAT every night and tells you which ones were cancelled after you used them. Discover Clauhub Fiscal