Tax Authority
SAT - Servicio de Administración Tributaria
e-Invoicing in Mexico
Characteristics of the electronic invoice in Mexico CFDI
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.
Obligation
All invoice issuers and recipients.
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
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
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
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
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
5 years for issuers and recipients. Documents must be archived according to NOM151 which gives legal guarantees to stored electronic documents.
Links of Interest
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How does CFDI validation work?
Our solutions for receiving electronic invoices include mechanisms that ensure a CFDI complies with all the technical and legal requirements established by the tax authority SAT in a secure and efficient manner.
1
Validation
All invoices will undergo checks, including validation of the XML file of the received receipt.
2
Verification
The CFDI signature will be verified for accuracy, as well as the validity of the taxpayer's certificate used for the signature.
3
Stamping
The CFDI stamp will also be validated by analyzing the issued certification's signature and the certificate used by the PAC
4
Acceptance
Online verification of the receipt's acceptance through direct calls to the Tax Administration Service.
Frequently asked questions
What is a CFDI?
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).
What information must be included in an electronic invoice in Mexico?
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.
What is the payment complement in the electronic invoice?
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.
What are the new features of version 2.0 of the Carta Porte (Freight Letter)?
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.
Can I cancel an issued electronic invoice?
Yes, it is possible to cancel an issued electronic invoice. However, there are certain rules and requirements that must be met to do so.
Is the use of the CFDI 4.0 scheme mandatory?
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.
What is an Addenda?
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.
What are the main differences between CFDI 3.3 and CFDI 4.0?
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.
Implementation of e-Invoicing around the world
The technical and legal requirements for e-Invoicing are different in each country. If you want to know the details and tax obligations of any particular country, just click on the map or choose a country from the dropdown list.
Related news about e-invoices in Mexico
CFDI - Electronic Invoicing in Mexico
CFDI in Mexico: All about electronic invoicing, CFDI 4.0, CFDI complements, its advantages and regulations.
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
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EDICOM Group will use the personal data collected to answer questions/or manage the services requested. You may exercise your rights of access, rectification, opposition, restriction and portability of your data in accordance with the provisions in the Privacy Policy.
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