MEXICO

E-INVOICING

Delve into the compliance standards, unravel the e-invoicing framework and infrastructure. ​

Note: the Country Profile below is focused on the current eInvoicing and eReporting obligations.

Scope

B2G/B2B/B2C e-invoicing, known as CFDI (Comprobante Fiscal Digital por Internet), for all taxpayers and transactions (even cross border)

Adoption timeline

• 2011 – 2014: gradual implementation of the CFDI mandate ​
• January 1, 2022: CDFI system update to version 4.0 (co-existing with version 3.3 up to March 2023)​
• April 1, 2023 (onwards): CDFI system version 4.0 is the only admitted

Model

PRE – CLEARANCE MODEL​

​Invoice data must be transmitted to a PAC (Proveedor Autorizado de Certificatiòn) for validattion before being issued to the final customer.​ Once validated the PAC adds a unique code (UUID) to the XML and reports the transaction to the Mexican Tax Authority (SAT).​ The PAC returnes the signed invoice to the issuer, that can trasmit it to the customer

Format

Local XML (CFDI 4.0 – From Jan 2023)

Archiving

It is mandatory to store the invoice for 5 years for both, issuer and recepient

External references:

• ​Tax Administration – SAT (Servicio de Administración Tributaria)​

Additional information

Payment Complement (“Complemento de Pago”)​

The Payment Complement is a tax document used in Mexico to record the payment of an electronic invoice. It is mandatory in cases of credit or partial payments and is necessary to substantiate or deduct taxes.