e-Invoicing in Mexico

CFDIDigital Invoice via Internet

The e-Invoice in Mexico is known as CFDI (Comprobante Fiscal Digital por Internet). Today it is a well-established invoicing system in Mexican society. The Mexican electronic invoice, created in 2004, has been undergoing improvements and changes for years to ensure a better user experience for taxpayers and correct the incidents detected over time. Mexico has become one of the world leaders in use of these technologies.

Tax authority: 

SAT ‐ Tax Administration Service.

Mandatory status

For 100% of issuers and recipients.

Administrative transactions required

It is necessary to obtain 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

CFDI , file in XML format. The technical description of the XML document structure can be found in Annex 20.

Fiscal control

Achieved by means of an “Electronic Stamp”, a unique code issued by a PAC (Authorized Certification Provider) and inserted in the e-document as a preliminary step before forwarding to the client. This element makes a document valid for tax purposes. Every invoice must be stamped by a PAC, which then forwards the document to the SAT, which subsequently returns it to the issuer.

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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