Mexico e-invoicing, CFDI (Comprobante Fiscal Digital por Internet), SAT (Servicio de Administración Tributaria), PAC (Proveedor Autorizado de Certificación), timbrado (digital stamping), Anexo 20, CFDI version 4.0, XML schema for Mexican invoices, UUID/folio fiscal, RFC validation, complemento de…
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Mandate applicability
ALL taxpayers in Mexico (personas físicas and personas morales) who carry out economic activities. No threshold — every transaction requiring a tax receipt must produce a CFDI. Applies to: sales of goods, services, leases, payroll, donations, exports, imports.
B2C rules
B2C sales use RFC genérico: XAXX010101000 (domestic) or XEXX010101000 (foreign). Still requires full CFDI generation and PAC certification. Simplified "factura global" available for aggregating small B2C transactions (daily/weekly/monthly).
Cadena Original
The "cadena original" is a pipe-delimited string of all significant invoice fields, generated via XSLT transformation. The taxpayer's digital seal (sello) is a SHA-256 + RSA signature of this cadena original.
Communication Flow
1. Taxpayer system generates CFDI XML (signed with CSD) 2. Submit to PAC via web service 3. PAC validates structure + data against SAT catalogs 4. PAC validates receiver RFC/name/postal code against SAT database 5. PAC generates UUID (folio fiscal) 6. PAC applies TimbreFiscalDigital complement (SAT stamp) 7. PAC returns stamped CFDI to taxpayer 8. PAC sends copy to SAT within 72 hours 9. Taxpayer delivers stamped CFDI to receiver
SAT Free Issuance Portal
Available at portalcfdi.facturaelectronica.sat.gob.mx. Limited to low-volume issuance. Requires e.firma (FIEL) login. Not suitable for automated/high-volume scenarios.
PAC Validation Sequence
1. Structural — XML well-formed, conforms to cfdv40.xsd 2. Catalog codes — All coded fields must exist in SAT catalogs (c_FormaPago, c_Moneda, c_ClaveProdServ, c_ClaveUnidad, c_UsoCFDI, c_RegimenFiscal, etc.) 3. RFC validation — Receiver RFC must exist in SAT's valid RFC list (LRFC) 4. Name matching — Receiver Nombre must match SAT records exactly (including accents/capitalization) 5. Postal code — DomicilioFiscalReceptor must match SAT's registered address for that RFC 6. Fiscal regime — RegimenFiscalReceptor must match SAT's records 7. Mathematical — SubTotal = sum of Concepto.Importe; Total = SubTotal + taxes - retentions 8. CSD validity — Certificate not expired, not revoked, belongs to issuer RFC 9. Seal verification — Sello matches cadena original using CSD public key
IEPS applicability
Applied on specific goods: alcohol, tobacco, fuel, sugary drinks, pesticides. Rates vary by product category.
Calculation Rules
Tax base per line = Cantidad × ValorUnitario (before tax); Tax per line = Base × TasaOCuota; Round to 2 decimal places at line level (6 decimal places for TasaOCuota); Document SubTotal = sum of all line Importe values; Document Total = SubTotal + TotalImpuestosTrasladados - TotalImpuestosRetenidos; For PPD (deferred payment): taxes recorded in Complemento de Pago at time of actual payment
Multi-Currency rules
If Moneda ≠ MXN, must include TipoCambio (exchange rate). All amounts in the CFDI are in the stated Moneda. SAT computes MXN equivalent using the stated TipoCambio.
Receiver Consequences
Receiver who deducts/credits a CFDI that does not meet requirements risks deduction disallowance. ISR deductions and IVA credits require a valid CFDI with correct receiver data.
Monthly VAT Return
IVA trasladado (output VAT) derived from type "I" CFDIs issued. IVA acreditable (input VAT) derived from type "I" CFDIs received. IVA retenido from retention CFDIs. SAT pre-fills monthly return proposals based on CFDI data.
Annual ISR Return
Income declared must match sum of type "I" CFDIs issued in the fiscal year. Deductions must be backed by valid received CFDIs. SAT cross-references reported income vs. CFDI issuance records.
Payroll (Nómina) interactions
Payroll CFDIs (type "N" with Nómina complemento) feed into: Employee's annual tax return (pre-filled income); Employer's ISR withholding obligations; Social security (IMSS) cross-validation.
Complemento de Pago rules
For PPD method invoices, actual VAT is recognized only when payment CFDI is issued. Cashflow-based IVA timing: VAT liability/credit arises on payment date, not invoice date. Monthly IVA return uses payment CFDIs for deferred-payment transactions.
SAT Audit Crossmatching
SAT automatically cross-references buyer-seller CFDI pairs. Discrepancies flagged in taxpayer's "Buzón Tributario" (tax mailbox). Invitation letters ("carta invitación") issued for unexplained income vs. CFDI mismatches.
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Quick Reference
| Field | Value |
|---|---|
| Country | United Mexican States (Mexico) |
| Currency | MXN (Mexican Peso); multi-currency supported with exchange rate |
| E-Invoicing System | CFDI (Comprobante Fiscal Digital por Internet) |
| Governing Body | SAT (Servicio de Administración Tributaria) |
| Key Legislation | Código Fiscal de la Federación (CFF) Art. 29, 29-A; Resolución Miscelánea Fiscal (RMF) |
| Technical Standard | Anexo 20 Version 4.0 |
| Schema Format | XML (W3C compliant) |
| Current Version | CFDI 4.0 (mandatory since 1 January 2023) |
| Certification Model | Three-party clearance: Taxpayer → PAC → SAT |
| Implementation Status | Most mature e-invoicing system in the Americas; mandatory for all taxpayers since 2014 |
| Taxpayer ID | RFC (Registro Federal de Contribuyentes) |
Key Dates
| Event | Date |
|---|---|
| CFDI inception | 2004 (CFD); 2011 (CFDI mandatory for large) |
| Universal mandate | 1 April 2014 (all taxpayers) |
| CFDI 3.3 | 1 July 2017 |
| CFDI 4.0 published | 1 January 2022 |
| CFDI 4.0 sole valid version | 1 January 2023 |
| Platform real-time access mandate | 1 May 2026 (Art. 30-B CFF, platforms must give SAT real-time data access) |
Document Types (TipoDeComprobante)
| Code | Type | Description |
|---|---|---|
| I | Ingreso | Income invoice (standard sales/services) |
| E | Egreso | Credit note / refund |
| T | Traslado | Transfer of goods (no payment) |
| N | Nómina | Payroll voucher |
| P | Pago | Payment receipt (Complemento de Pago) |
Complementos (Supplements)
| Complemento | Use Case |
|---|---|
| Pagos 2.0 | Payment receipts for deferred/partial payments |
| Carta Porte 3.1 | Bill of lading for goods transport |
| Nómina 1.2 | Payroll details |
| Comercio Exterior 2.0 | Export invoices |
| INE | Political party donations |
| Hidrocarburos | Oil & gas sector |
XML Schema
| Aspect | Detail |
|---|---|
| Format | XML |
| Version Attribute | Version="4.0" |
| Root Element | <cfdi:Comprobante> |
| Primary Namespace | http://www.sat.gob.mx/cfd/4 |
| XSD Schema | cfdv40.xsd |
| Timbre Fiscal Schema | TimbreFiscalDigitalv11.xsd |
| XSLT (cadena original) | cadenaoriginal_4_0.xslt |
| Catalogs XSD | catCFDI.xsd |
| Encoding | UTF-8 |
Taxpayer ERP/System → Generate XML → Sign with CSD (e.firma) → Submit to PAC → PAC validates → PAC stamps (timbrado) → PAC returns UUID + TimbreFiscalDigital → Invoice valid → PAC transmits copy to SAT
Digital Certificates
| Certificate | Purpose |
|---|---|
| e.firma (FIEL) | General identity certificate (not for signing CFDI directly) |
| CSD (Certificado de Sello Digital) | Specifically for signing CFDI; obtained from SAT portal |
| PAC Certificate | PAC's own certificate for the timbrado (fiscal stamp) |
Comprobante (Root) Attributes
| Attribute | Description | Format/Values |
|---|---|---|
| Version | Schema version | "4.0" |
| Serie | Series identifier | 1-25 alphanumeric |
| Folio | Sequential number | 1-40 alphanumeric |
| Fecha | Issue date/time | AAAA-MM-DDThh:mm:ss |
| FormaPago | Payment form code | c_FormaPago catalog (01=Cash, 03=Transfer, 99=Por definir) |
| SubTotal | Subtotal before tax | Decimal |
| Moneda | Currency code | c_Moneda catalog (MXN, USD, EUR, etc.) |
| TipoCambio | Exchange rate (if not MXN) | Decimal |
| Total | Total amount | Decimal |
| TipoDeComprobante | Document type | I, E, T, N, P |
| Exportacion | Export indicator | 01=No export, 02=Definitive, 03=Temporary |
| MetodoPago | Payment method | PUE (single payment) or PPD (deferred/partial) |
| LugarExpedicion | Issuing postal code | 5-digit Mexican postal code |
| Sello | Digital seal (signature) | Base64-encoded RSA signature |
| NoCertificado | CSD certificate number | 20-digit string |
| Certificado | CSD public certificate | Base64-encoded X.509 |
Emisor (Issuer)
| Element/Attribute | Description |
|---|---|
| Rfc | Issuer RFC (12 or 13 chars) |
| Nombre | Legal name (must match SAT records exactly) |
| RegimenFiscal | Fiscal regime code (c_RegimenFiscal catalog) |
Receptor (Receiver)
| Element/Attribute | Description |
|---|---|
| Rfc | Receiver RFC (or XAXX010101000 for generic B2C) |
| Nombre | Receiver legal name (must match SAT records) |
| DomicilioFiscalReceptor | Receiver's fiscal postal code (must match SAT records) |
| RegimenFiscalReceptor | Receiver's fiscal regime code |
| UsoCFDI | Purpose of CFDI (c_UsoCFDI: G01=Acquisition, G03=Expenses, etc.) |
Conceptos (Line Items)
| Attribute | Description |
|---|---|
| ClaveProdServ | SAT product/service catalog code (8 digits) |
| NoIdentificacion | Internal product identifier |
| Cantidad | Quantity |
| ClaveUnidad | Unit of measure code (c_ClaveUnidad) |
| Unidad | Unit description |
| Descripcion | Item description |
| ValorUnitario | Unit price |
| Importe | Line amount (Cantidad × ValorUnitario) |
| ObjetoImp | Tax object (01=No tax object, 02=Yes taxed, 03=Yes not taxed, 04=Yes partially) |
Impuestos (Taxes)
| Path | Description |
|---|---|
| Concepto/Impuestos/Traslados/Traslado | Tax transfer per line |
| @Base | Taxable base |
| @Impuesto | Tax code (002=IVA, 003=IEPS) |
| @TipoFactor | Tasa (rate), Cuota (fixed), Exento (exempt) |
| @TasaOCuota | Rate value (0.160000 for 16% IVA) |
| @Importe | Tax amount |
| Impuestos/TotalImpuestosTrasladados | Document-level total transferred taxes |
| Impuestos/TotalImpuestosRetenidos | Document-level total retained taxes |
Timbre Fiscal Digital (Added by PAC)
| Attribute | Description |
|---|---|
| Version | "1.1" |
| UUID | Folio fiscal (36-char UUID) — the unique invoice identifier |
| FechaTimbrado | PAC stamping timestamp |
| RfcProvCertif | PAC's RFC |
| SelloCFD | Taxpayer's seal (repeated) |
| NoCertificadoSAT | SAT certificate number used by PAC |
| SelloSAT | PAC/SAT digital seal |
PAC Certification (Mandatory)
| Aspect | Detail |
|---|---|
| Role | PACs validate, stamp, and transmit CFDIs to SAT |
| Number of Active PACs | ~70+ authorized by SAT |
| Connection | SOAP or REST web services (varies by PAC) |
| Validation Steps | Structure, catalogs, RFC validation, tax math, CSD validity |
| Stamping Time | Usually < 3 seconds |
| Fallback | SAT free portal (portal.sat.gob.mx) for manual low-volume issuance |
Cancellation
| Rule | Detail |
|---|---|
| Method | Submit cancellation request via PAC |
| Receiver acceptance | Required for invoices > MXN 1,000 (receiver has 72 hours to accept/reject) |
| Motivo (reason) | 01=CFDI with errors (related doc exists), 02=CFDI with errors (no replacement), 03=Transaction did not occur, 04=Related to global invoice |
| Time limit | Same fiscal year or month following issuance |
| FolioSustitucion | UUID of replacement CFDI (if motivo=01) |
Common Rejection Reasons
| Error | Description | Fix |
|---|---|---|
| 301 | XML structure invalid | Validate against cfdv40.xsd |
| 302 | CSD expired or revoked | Renew CSD at SAT portal |
| 303 | Invalid seal | Recompute cadena original and resign |
| 305 | Receiver RFC not in LRFC | Verify RFC exists in SAT database |
| 306 | Receiver name mismatch | Use exact name from SAT's constancia |
| 307 | Receiver postal code mismatch | Use fiscal domicile postal code |
| 402 | Invalid ClaveProdServ | Look up correct 8-digit code in SAT catalog |
IVA (Value Added Tax)
| Rate | Application |
|---|---|
| 16% | General rate (most goods and services) |
| 0% | Basic foodstuffs, medicines, exports |
| Exempt | Education, residential rent, medical services |
Tax Retention
| Tax | Rate | When |
|---|---|---|
| ISR retention | 10% (general) | Professional services paid to individuals |
| IVA retention | 10.6667% | Services by individuals; transport; temporary staffing |
Archiving Requirements
| Requirement | Detail |
|---|---|
| Retention Period | 5 years from date the tax return was filed (CFF Art. 30); effectively 6-7 years |
| Format | Original signed XML (with TimbreFiscalDigital) |
| Accessibility | Must be available for SAT audit; queryable from SAT portal |
| Storage | Electronic; taxpayer's own systems + copy maintained by SAT |
| PDF Representation | Optional; XML is the legal document; PDF/printed version is courtesy copy |
| Complementos | Must retain all associated complementos (pagos, carta porte, etc.) |
| Cancellation Records | Retain cancelled CFDIs with cancellation acknowledgment |
| Platform Data (from May 2026) | Platforms must provide SAT permanent online access; data archived 5+ years |
Penalties for Non-Compliance
| Violation | Penalty |
|---|---|
| Not issuing CFDI | MXN 17,020 -- MXN 97,330 per event (CFF Art. 83-IV / 84-IV) |
| Issuing CFDI without fiscal requirements | MXN 17,020 -- MXN 97,330 |
| Not delivering CFDI to client upon request | MXN 17,020 -- MXN 97,330 |
| CSD cancellation by SAT | SAT may cancel CSD for repeated violations (prevents all future CFDI issuance) |
| Simulated operations (EFOS) | 2-9 years imprisonment + fines (CFF Art. 113 Bis) |
| Acquiring/using CFDI from EFOS | Tax deductions/credits disallowed + penalty |
| Late cancellation | Administrative fines; SAT may reject cancellation |
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a Contador Público, CPA, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
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