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.

In 2010, the SAT accredited EDICOM as the first PAC in Mexico. Five years later, in December 2015, the SAT also named it first PCRDD.

Visit our dedicated website cfdi.edicomgroup.com.

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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