Electronic invoicing guide
Mexico
Digital reporting requirements
Clearance.
Obligatory
Mandatory for B2B, B2C, and B2G, with very limited statutory exceptions.
Authority
SAT – Tax Administration Service.
Platform
Authorized Certification Providers (PACs) commonly used by medium and large taxpayers.
SAT for small businesses.
Format
The CFDI is a structured file in XML format that is used to declare different tax documents to the Tax Administration Service (SAT).
Local XML (CFDI 4.0 – Current mandatory version).
Storage time
5 years.
Reporting and processes
Reporting
Mexico only requires real-time e-reporting through CFDI (clearance).
There is no additional periodic invoice reporting system.
However, taxpayers must still comply with other regular tax and accounting reporting.
Processes
- Initial Registration
Taxpayers must register with the SAT to obtain a Tax ID (RFC), as well as the electronic signature (e.firma/FIEL) and the Digital Seal Certificate (CSD) - Selecting a PAC
An Authorized Certification Provider (PAC) is chosen to validate, stamp (timbrar), and report CFDIs. PACs may also offer secure storage and retrieval services. - Generating the CFDI
The supplier creates the electronic invoice in XML format, including all required data (issuer, recipient, line items, taxes, etc.), and sends it to the PAC. - Validation and stamping
The PAC validates the XML, stamps it with a UUID, and reports it automatically to the SAT. The stamped CFDI is then returned to the issuer. - Printable representation (optional)
The accounting system may generate an optional PDF.
The printed representation must include a QR code linking to the SAT verification page.
Fiscal validity resides only in the XML, not in the PDF.
Upcoming legislative changes
Mexico’s e-invoicing system is highly mature and stable, and no major structural changes are expected.
Updates issued by the SAT are generally evolutionary, focusing on improved validations, complements, or operational refinements without altering the core CFDI model.
Links of Interest and documents
https://www.gob.mx/sat
Documents
CFDI’s (Comprobante Fiscal Digital por Internet)
- CFDI type “I” or “Income” for ordinary invoices, receipts for fees and leases, etc.
- CFDI type “E” or “Expenses” for credit notes, etc.
- CFDI type “T” or “Transfer” to move goods within the company with the need for validation of legal possession.
- CFDI type “N” or “Nómina” for payroll receipts and associated expenses.
- CFDI type “P” or “Pago” for payment receipts, etc.
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