Upgrade to 4.0 CFDI delayed three months until 1 April 2023
The latest version of CFDI e-invoicing system has been postponed until 1 April 2023 (planned for 1 January 2023) 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 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 XML format
- 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 / PDF 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 without 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
|Country||Date||Comments (click for details)|
|Argentina||2003||e-Factura Electronic Authorization Code system|
|Bolivia||Dec 2021||SFE Pre-clearance model|
|Brazil||2005||Nota Fiscal Electronic NF-e|
|Chile||2001||DTE tax invoice|
|Colombia||Nov 2020||e-invoice CUFE|
|Dominican Republic||2023||Mandatory e-invoicing phased introduction|
|Ecuador||2014||SFEP VAT e-invoicing|
|El Salvador||2022||Pre-clearance e-invoicing law passed|
|Mexico||2011||Pre-clearance e-invoice CFDI|
|Panama||2021||SFEP VAT e-invoicing with third-party agent required|
|Paraguay||2022||Marangatú, a pre-clearance e-invoice system started 1 Jan 2022|
|Peru||2010||Pre-clearance invoice; requirement for approved e-invoice agent|
|Uruguay||2019||CFE pre-clearnance e-invoicing|