Mexico's e-invoicing regulation timeline
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🇲🇽 Mexico related resources
🇲🇽 Mexico related resources
| Compliance | 🇲🇽 Invoicing compliance in Mexico Compliance timeline |
| Apps |  SAT Mexico |
| Guides | SAT Mexico Guide |
| FAQ | Mexico FAQ |
| GOBL |  Mexico Tax Regime Mexican SAT CFDI Addon |
Executive summary
Mexico mandates electronic invoicing through the CFDI (Comprobante Fiscal Digital por Internet) system, managed by the SAT (Servicio de Administración Tributaria). Since April 2024, all taxpayers must issue electronic invoices in XML format. The system uses a clearance model, where invoices must be validated and certified by an authorized certification provider (PAC) before being sent to SAT in real time. This real-time reporting gives SAT continuous visibility into all business transactions, enabling automated VAT reconciliation and streamlined audits. The CFDI system covers B2B, B2C, and B2G transactions.Mexico
The CFDI (Comprobante Fiscal Digital por Internet) is the standardized electronic invoicing format in Mexico, managed by the country’s tax authority, the SAT (Servicio de Administración Tributaria). This system ensures that all fiscal documents are digitally generated, validated, and reported to SAT in compliance with national tax laws.CFDI (Comprobante Fiscal Digital por Internet)
CFDI (Comprobante Fiscal Digital por Internet)
The CFDI (Comprobante Fiscal Digital por Internet) is the standardized electronic invoicing format in Mexico, managed by the country’s tax authority, the SAT (Servicio de Administración Tributaria). This system ensures that all fiscal documents are digitally generated, validated, and reported to SAT in compliance with national tax laws.
| Models | B2B, B2C and B2G |
| Format | CFDI (XML) |
| Infrastructure | PAC/SAT |
| Model | Clearance |
| Scope & Deadline | From April 2024 all taxpayers must issue electronic invoices. |
| Agency | SAT |
| Invopop Support | SAT Mexico App |
SAT Mexico
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E-reporting
In Mexico, e-reporting is fully integrated into the e-invoicing system. Every issued invoice is reported to the SAT in real time through authorized certification providers (PACs). These intermediaries validate the XML structure, apply a digital signature, and forward the document to SAT, effectively making each invoice a live tax report. As a result, SAT receives a continuous feed of all business transactions—sales, payments, credit notes, payroll, and even goods transport—without separate periodic submissions. This model gives SAT near-total visibility over the economy, allowing automated VAT reconciliation, audit-by-data, and pre-filled tax returns.Regulation
Legally required invoice content
Legally required invoice content
- RFC (tax ID) of the issuer.
- Tax regime under which the issuer pays income tax according to the Income Tax Law (Ley del ISR).
- If the issuer has more than one location or establishment, the address of the location where the invoice is issued must be specified.
- Include the folio number assigned by the SAT and the SAT’s digital seal.
- Digital seal of the taxpayer issuing the invoice.
- Place and date of issuance.
- RFC (tax ID) key of the recipient.
- Name, legal name, or business name of the recipient.
- Tax regime of the recipient.
- Postal code of the recipient’s tax address.
- Purpose of the invoice (usage code).
- Quantity, unit of measure, and description of goods, merchandise, services, or the use/enjoyment being invoiced.*
- Unit value expressed in numbers.
- Total amount expressed in numbers or words.
- Explicit statement indicating whether payment is made in a single installment or in partial payments.
- When applicable, the amount of transferred taxes must be shown, itemized by tax rate, as well as any withheld taxes.
- Form of payment (cash, electronic funds transfer, nominative check, debit, credit, or service card, or electronic wallet authorized by the Tax Administration Service—SAT).
- Number and date of the customs document, in the case of first-hand sales of imported goods.
- Certification date and time.
- Serial number of the SAT’s digital certificate used for sealing.
- QR Code generated according to Section I.D of Annex 20, or the fiscal folio number of the invoice.
- Serial number of the issuer’s and SAT’s digital seal certificate (CSD).
- The legend: “This document is a printed representation of a CFDI.”
- Date and time of issuance and certification of the invoice, in addition to what is stated in Article 29-A, Section III of the Federal Fiscal Code (CFF).
- Original string of the SAT’s digital certification complement.
Archival period
Archival period
According to Article 30 of the Federal Tax Code, businesses in Mexico must keep all their accounting records, including electronic invoices, for five years. This period is counted as follows:
- It starts from the date the relevant tax return was filed, or should have been filed.
- For accounting records that cover a longer period, the five years start from the tax return of the last fiscal year covered by those records.
- If the records were part of a legal case or appeal, the period begins on the date the final decision is issued.
What is a PAC?
What is a PAC?
In the Mexican invoicing system, a PAC is a “Proveedor Autorizado de Certificación” or Authorized Certification Provider. The SAT requires that all electronic invoices (CFDIs) be validated and certified. A PAC is an officially authorized private company that handles this certification process. They verify that the invoice complies with SAT rules, assign the digital seal, and send it back to the issuer.
Essentially, a PAC acts as a trusted intermediary between businesses and the tax authority, ensuring that electronic invoices are legally recognized and properly formatted. Invopop uses SW Sapien, an Authorised Certification Provider (PAC), to sign and stamp CFDI documents for the Mexican tax authority.
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