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Mexico CFDI e-invoicing

Upgrade to 4.0 CFDI mandatory July 2022

The latest version of CFDI e-invoicing system becomes mandatory 1 July 2022 following its optional launch on 1 January 2022. 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

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