Electronic Invoicing in Mexico
Is e-invoicing mandatory in Mexico ?
Yes, electronic invoicing is mandatory in Mexico.
Who is affected?
All taxpayers in Mexico must comply with the e-invoicing regulations.
Compliance requirements
Invoices must be issued using the CFDI (Comprobante Fiscal Digital por Internet) scheme in XML format (CFDI XML). All invoices must be digitally signed with certificates assigned by Mexico’s Tax Administration Service (SAT) and processed via private operators, Proveedores Autorizados de Certificación (PACs), that have been certified by the SAT. The PAC generates a UUID for the invoice after validation.
Want to learn more about e-Invoicing compliance?
Download our Global e-invoicing and Tax Compliance fact sheet here for more information.
Key Deadlines
- No upcoming deadlines
Standards & Platforms
Platform
Invoices are processed through SAT-certified PACs, which validate each invoice and apply the official digital "Stamp." The system is overseen by the Tax Administration Service (SAT).
What formats are required in Mexico?
The mandated format for e-invoicing is CFDI XML.
Archiving in Mexico
What are the archiving requirements in Mexico?
Both issuers and recipients must retain original electronic invoices for a minimum of five years.
There is a supplementary archiving directive called NOM151, which allows those who comply to attribute greater legal guarantees to the archived e-document and to use it as evidence before third parties.
Legal invoice
- For suppliers: A legal invoice is a digitally signed CFDI XML file, validated and stamped by a certified PAC.
- For buyers: A legal invoice is the CFDI XML file received from the supplier that includes the PAC’s stamp as proof of validity.
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Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.
Key Actions
- Ensure Compliance – Use CFDI XML format and submit invoices for validation through a certified PAC.
- Archive Invoices – Retain all e-invoices for at least 5 years.
Mexican e-invoicing and archiving requirements at a glance:
| Requirement | Status | Timeline |
| B2G | Mandatory | Since April 2023 |
| B2B | Mandatory | Since April 2023 |
Supplier requirement: Issue invoices in CFDI XML format, digitally sign them, and submit for PAC validation and stamping before delivery to buyers.
Buyer requirement: Receive the validated CFDI XML invoice from the supplier, including the PAC’s stamp.
Archiving requirement: Both suppliers and buyers must retain invoices for at least 5 years.
