E-Invoicing in Mexico

Mandatory Electronic Invoicing in Mexico

Learn how to get your company ready to exchange documents in accordance with regulations in Mexico with the support of Comarch

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Who is obliged to use e‑Invoicing in Mexico

Mexico's E-invoicing regulation has been gradually introduced to become mandatory for all taxpayers since 2014. Mexico was one of the earliest countries to implement that solution and is considered a pioneer in the LATAM region.

Implementation timeline

  • January 1, 2022 - CFDI has been updated to version 4.0, which will co-exist with CFDI version 3.3 until March 2023.
  • From April 1, 2023, the only applicable version is 4.0.

E-invoicing process description

The electronic services of the Mexican tax authorities, SAT services, are mandatory for issuing invoices and other kinds of accompanying receipts (in the case of verifying electronic invoices, this has been delegated to certified PAC providers).

The issuer must communicate the invoice to the recipient within three days following issuance. The issuer has to be capable of providing a printed copy if the buyer requires this.

How integrity and authenticity may be ensured?

Each invoice must be signed with the supplier's CSD (certificate issued by the tax authorities) and then sent to the Authorized Certification Provider (PAC). The PAC is a Tax Administration Service authorized entity verifying the XML format. It also assigns the folio (UUID) and signs it with the key provided to the tax authority. PAC performs these processes known as "Timbrado" and returns the result to the supplier (or service provider).

The PAC also places a Digital Seal to authenticate the CFDI from its origin since the issuer and the receiver must have their respective Digital Seal Certificates (CSD) up to date. If the SAT suspends them for some reason (for ex., tax delinquency), then the tax receipt cannot be generated.

What is the required format of an e-Invoice?

Mandatory XML formats are specified by the Mexican tax authorities (‘SAT’), with several variations depending on their intended reporting use.

There are five main types of invoice formats:

  • CFDI type "I" or "Income" for regular invoices, fee and lease receipts, etc.
  • CFDI type "E" or "Expenditure" for credit notes etc.
  • CFDI type "T" or "Transfer" for moving goods within the company with a necessity of legal possession validation
  • CFDI type "N" or "Payroll" for payroll receipts and associated expenses.
  • CFDI type "P" or "Payment" for payment receipts etc. 

Characteristics of the e-invoicing in Mexico

Archiving requirements for e‑Invoicing in Mexico

Keeping original electronic documents archived for at least five years is mandatory - both by issuer and recipient.

Why is Comarch the best choice?

We have 20+ years of experience in carrying out various EDI, e-invoicing, and other document exchange projects around the world. In those years, we have successfully connected more than 130,000 entities from over 60 countries.

  • 1. Legal compliance

    Full compliance with the latest data exchange regulations and modern data transfer standards

  • 2. Digitization

    Applying new technologies and IT solutions in order to streamline workflows and automate activities and procedures

  • 3. Individual approach

    Tailor-made solutions based on processes specific to each company – own road map and a suitable pace of changes

  • 4.Security

    Highest level of security for all sensitive and important company data

    Do you want to know more?

    If your company is based or has branches in the Mexico and you need to prepare your billing and tax systems to comply with the new requirements. Click on the button below to get in touch with one of our experts.


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