E-invoicing in Mexico

Mexico operates one of the most advanced electronic invoicing regimes worldwide. The CFDI 4.0 digital tax receipt system has been mandatory since January 1, 2022 across all sectors. All invoices must be pre‑validated in real-time through an Authorized Certification Provider (PAC) before being issued, integrating issuance, tax reporting, and digital archiving effectively.

Invoice format

CFDI 4.0 XML, digitally signed, with enhanced validation including receiver’s name, postal code, tax regime, and optional Carta Porte for transportation.

Submission or exchange

Through SAT-certified PAC; issuers retain stamped XML and optionally provide PDF/POS copy.

Scope, model and deadlines

Clearance/CTC model; invoice must be authorized before delivery. Buyers must store invoices for audit purposes

Invoice format

CFDI 4.0 XML, stamped by PAC, with unique UUID (folio) and digital signature; includes required receiver details

Submission or exchange

Issuers submit XML via certified PAC providers, receive stamped CFDI; supplier must then deliver a receipt or PDF with embedded QR code.

Scope, model and deadlines

Clearance-style issuance ("Timbrado")—invoice granted legal validity only after PAC validation.

Invoice format

Same CFDI 4.0 XML; receipt may be printed or emailed with QR code for consumer verification

Submission or exchange

Standard PAC issuance + PDF; integrated into POS/ERP systems.

Scope, model and deadlines

Same real-time clearance issuance.

Earlier guidance (pending review)

Invoice-level reporting is automatic via PAC clearance; there is no separate VAT return per transaction.

Applicable transactions

Continuous—every issued CFDI serves as data submission; official storage requirement five years.

Format

CFDI 4.0 includes all VAT data; PAC submits metadata to SAT in real time.