Tax Authority
SAT - Servicio de Administración Tributaria.
e-Invoicing in Mexico
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.
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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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 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