e-Invoicing in Mexico

CFDIDigital Invoice via Internet

The e-invoice in Mexico is known as the CFDI. This consolidated and successful system promoted by the SAT (Tax Administration Service) has made Mexico one of the big hitters worldwide in the promotion of these technologies.

Tax authority: 

SAT ‐ Tax Administration Service.

Mandatory status

Compulsory for practically 100% of issuers.

Administrative transactions required

Obtaining a specific digital certificate (CSD) issued by the SAT (Tax Administration Service) to apply advanced signature to invoices.

e-Signature

All invoices issued must be signed. A proprietary system is used, involving encryption of the “original string”, consisting of a series of characters extracted from certain fields of the e-document.

Print format

There is a standardized format for printing out invoices. Among other things, this format includes a QR code with certain information for tax purposes.

Format

The CFDI (Digital Tax Receipt via Internet) is a structured file in XML format for electronic declaration to the Mexican Tax Authority (SAT) of different documents including, in addition to the invoice, others such as payroll lists or employee salary receipts.

Fiscal control

Each invoice issued must be certified by a PAC (Authorized Certification Provider) which syntactically validates the document, inserting a unique code or electronic stamp granting it validity for tax purposes. The PAC declares the invoice to the SAT on behalf of the taxpayer.

Storage

In Mexico, it is compulsory to preserve the original e-document for at least 5 years (sender and receiver). There are also complementary storage systems such as NOM151, which allows users to attribute greater legal guarantees to the e-document stored and use it as a proof before third parties.

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