MEXICO
E-INVOICING
Latest update august 8th, 2024
On this page you will learn more on e-invoicing in Mexico
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.
Status: 🟢 Live
Covered by DT: 🟢 Yes
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.
FAQ
La fatturazione elettronica internazionale è il processo che consente di emettere, trasmettere, ricevere e archiviare fatture digitali in conformità con le normative fiscali di ciascun Paese.
Per CFO e Finance Manager non è solo un obbligo normativo, ma una leva strategica: permette di standardizzare i processi Finance a livello globale, ridurre i rischi e migliorare la trasparenza.
Con la piattaforma di Digital Technologies – a Namirial Company, la fatturazione elettronica internazionale diventa un’opportunità di automazione, che ottimizza i cicli P2P e O2C e rende la gestione finanziaria più efficiente e scalabile.
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