Mexico CFDI e-invoicing – 4.0 delayed again to July 2023

Upgrade to 4.0 CFDI delayed further three months until 1 July 2023

The latest version of CFDI e-invoicing system has been postponed until 1 July 2023 (planned for 1 January and then 1 April)  by the Mexican Tax Administration.  4.0 changes include:

• Export information requirements
• Reporting linked invoices
• Reversal of invoices reported.

Mexico’s Servicio de Administración Tributaria, ‘SAT’ introduced Comprobante Fiscal Digital por Internet (CFDI) e-invoicing in 2011, and mandated it for most taxpayers in 2014. It includes a government and customer pre-clearance routine for e-invoices which are also available in PDF.

VAT Cal’s live VAT invoice transaction and e-invoice tracker keeps you up-to-date on global real-time reporting requirements.

Mexican CFDI e-invoice creation

Eligible taxpayers must follow the following steps

• The taxpayer must register with the SAT for a digital signature, CSD, and a login key  Firma Electronica Avanzada (FIEL)
• They must appoint an authorised e-invoicing Proveedor Autorizado de Certificación, PAC. The PAC is responsible for the validation of invoices, the assignment of reference numbers, and the insertion of digital signatures before the SAT’s approval.
• The supplier sends a draft invoice to their PAC in CFDI (a XML) format. SAT also offers a free tool for small businesses to create and report e-invoices.
• The PAC issues a draft invoice in FCFI with a unique invoice code. It then forwards the invoice to SAT. The process of creating the draft invoice and the PAC transmitting to SAT must be completed within 72 hours.
• The customer may send the e-invoice or PDF with QR code to the customer.
• The customer is notified by SAT, and has three days to review the invoice before it is automatically validated as a VAT invoice.
• To cancel an invoice, the supplier must send a request via CFDI, and then the customer has to opportunity to refuse it within 72 hours

Till receipts should include a QR Code.

In addition to e-invoicing, the Mexican authorities are using pre-filled VAT returns. Check out the countries that have implemented pre-filled VAT / GST returns around the world.

Central and South America e-invoicing