Characteristics of the electronic invoice in Mexico

The electronic invoice in Mexico is called the CFDI. The electronic invoice in Mexico was created in 2004 and has been evolving to give its users a better experience. Mexico is one of the countries constantly used as a reference for electronic invoicing around the world. In the Mexican electronic invoicing system, the PAC (Authorized Certification Provide) is a key figure. It is the authorized third party in charge of certifying and generating electronic invoices and other tax documents for users. EDICOM was the first PAC in the country to be certified by the SAT.  

Tax Authority

Tax Authority

SAT - Servicio de Administración Tributaria.

Obligation

Obligation

All invoice issuers and recipients.

Required Administrative Transactions

Required Administrative Transactions

Users must have a digital certificate called the e.Firma. With this certificate they can apply for a second certificate called the CSD made specifically to sign CFDI documents including electronic invoices. Both certificates are issued by the SAT. 

Format

Format

The CFDI is a structured file in XML format used to declare different tax documents to the Mexican tax authority (SAT). some of those documents are the invoice, payrolls and withholding documents. 

Digital Signature

Digital Signature

It is mandatory for the issuer to sign all invoices. There is also a second digital signature called the “Digital Seal”, generated by a SAT accredited PAC, after validating the invoice.  

Fiscal Control

Fiscal Control

The “Digital seal” is the element that gives the document validity in front of the SAT. all CFDIs must be digitally sealed by a PAC, which then reports the document to the SAT online so the SAT makes it available to the issuer and recipient in their tax portal.   

Print format

Print format

There is a format for the graphic representation of the CFDI XML to facilitate printing and its visualization. This format’s content is regulated and must include a two-dimensional barcode that links to an official SAT page where the authenticity of the document can be verified. 

Archiving

Archiving

5 years for issuers and recipients. Documents must be archived according to NOM151 which gives legal guarantees to stored electronic documents.

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Frequently asked questions

CFDI stands for Digital Fiscal Receipt over the Internet. It is the official electronic invoice format in Mexico and must comply with the requirements established by the SAT (Mexican tax authority).
 

The electronic invoice must include information such as the name or corporate name of the issuer and receiver, the RFC (tax identification number) of both parties, the folio number, the total amount of the invoice, and the type of transaction performed, among other data. It is important to verify that the invoice complies with all the requirements established by the SAT.

The payment complement is an addendum that is added to the electronic invoice to prove the total or partial payment of the invoice. This complement is mandatory for invoices in which payment has been agreed upon in installments or credit.
 

The only operational version of the Carta Porte Complement since August 2023 is version 2.0, which provides the following new features among others:
• Incorporation and elimination of attributes 
• Adjustment in the length of some attributes of the "Autotransporte" node 
• Adjustment in the wording of some descriptions 
• Adjustments in existing additional validations at the CFDI and Complement level 
• Additional validations according to the new structure.
 

Yes, it is possible to cancel an issued electronic invoice. However, there are certain rules and requirements that must be met to do so.

Starting March 31, 2023, the coexistence period of CFDI versions 3.3 and 4.0 ends, and therefore, the use of version 4.0 will be mandatory.

Addenda is an optional element of the Electronic Invoice that is included in the XML format to add commercial information. 
It allows incorporating relevant information for the company to successfully carry out its commercial activity, such as product serial number, purchase order number, supplier number, place, and date of delivery, etc.
 

CFDI 4.0 has significant changes in data structure, validation rules, and the way fiscal complements such as payment complements are handled. In addition, CFDI 4.0 includes new fields and formats for greater precision in tax information.

Some changes in CFDI 4.0 compared to CFDI 3.3: 
• Mandatory establishment of the fiscal address of the issuer and receiver 
• Update of the payment complement to version 2.0 
• New format for the Retention Receipt and Payment Information 
• New conditions for the cancellation of CFDI 
• Allows the linking of CFDI between each other.
 

EDICOM Resources on Electronic Invoicing (CFDI) in Mexico

Consult our library and access the largest catalogue of Webinars, White Papers or Videos on Electronic Invoicing and VAT Compliance.

Related news about e-invoices in Mexico

Mexico New Requirements for the Declaration of the Transportation of Merchandise (Bill of Lading Complement)

Carta Porte (Bill of Lading Complement) is the complement defined by the SAT that must accompany the CFDI from January 2022

SAT extends the use of Payroll CFDI 4.0

The CFDI payroll 3.3 may continue to be used until June 30, 2023. The SAT delays its entry to facilitate compliance.

CFDI 4.0 – Mexico Updates e-Invoice Format

The CFDI version 4.0 will impact all issuance and reception flows of the electronic invoice and associated documents