Mexico operates one of the world’s most established electronic invoicing systems. Electronic fiscal invoices are issued as Comprobantes Fiscales Digitales por Internet (CFDI) under the framework administered by Mexico’s tax authority, the Servicio de Administración Tributaria (SAT).

CFDI is mandatory for taxpayers required to issue fiscal invoices and forms an integral part of Mexico’s tax compliance environment. The current invoice specification is CFDI version 4.0, which defines the structured information and validation requirements for electronic fiscal documents.

Taxpayers in Mexico that are required to issue fiscal invoices must generally issue them electronically as CFDI. The requirements apply to both individuals and legal entities carrying out activities for which a fiscal invoice must be issued.

CFDI is used across a broad range of transactions and document types, including commercial invoices as well as specific fiscal documents and complements required for particular transactions.

The exact requirements depend on the taxpayer, transaction, and applicable Mexican tax rules, but electronic fiscal invoicing is firmly established as the standard invoicing model in Mexico.

Businesses within scope must generate electronic fiscal invoices that comply with the CFDI specification and contain the required tax, supplier, customer, and transaction information.

The electronic invoice must be digitally certified as part of the CFDI process before it becomes a valid fiscal document. Businesses therefore need invoicing processes capable of generating the required structured data, obtaining the necessary validation and certification, and retaining the resulting electronic document.

A visual or printed representation may accompany the invoice, but the structured electronic CFDI is the underlying fiscal document.

Mexico’s electronic invoicing framework is based on CFDI and administered by SAT. Electronic invoices are generated as structured XML documents according to the technical specification defined in Anexo 20.

The current standard is CFDI version 4.0. The specification defines the structure, syntax, and required information contained in an electronic fiscal invoice, allowing invoice data to be validated and processed electronically.

Businesses can generate CFDI through SAT’s own invoicing services or use appropriate electronic invoicing and certification solutions as part of an integrated ERP or accounting workflow.

iEDI is working on expanding its e-invoicing coverage to include Mexico.

Our goal is to help businesses connect their existing ERP and business systems to the relevant electronic invoicing infrastructure without replacing their current setup.

If your business operates in Mexico or trades with Mexican partners, contact us to discuss your electronic invoicing requirements and learn more about our plans for supporting the Mexican market.