Asked about 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, co…
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CFDI technical standard version
Anexo 20 Version 4.0Resolución Miscelánea Fiscal (RMF), Anexo 20
CFDI 4.0 mandatory (sole valid version) from
1 January 2023Resolución Miscelánea Fiscal (RMF), Anexo 20
Universal CFDI mandate (all taxpayers)
1 April 2014Código Fiscal de la Federación (CFF) Art. 29, 29-A
CFDI mandatory for large taxpayers from
2011Código Fiscal de la Federación (CFF) Art. 29, 29-A
CFDI 3.3 effective date
1 July 2017Resolución Miscelánea Fiscal (RMF), Anexo 20
CFDI 4.0 published date
1 January 2022Resolución Miscelánea Fiscal (RMF), Anexo 20
Platform real-time SAT data access mandate effective date
1 May 2026Código Fiscal de la Federación (CFF) Art. 30-B
Receiver acceptance required for invoice cancellation threshold
MXN 1,000Resolución Miscelánea Fiscal (RMF); Código Fiscal de la Federación (CFF)
Receiver window to accept/reject cancellation request
72 hoursResolución Miscelánea Fiscal (RMF)
CFDI cancellation time limit
Same fiscal year or month following issuanceResolución Miscelánea Fiscal (RMF)
IVA standard rate
16%Ley del Impuesto al Valor Agregado (LIVA)
IVA zero rate (basic foodstuffs, medicines, exports)
0%Ley del Impuesto al Valor Agregado (LIVA)
IVA exempt categories
Exempt (Education, residential rent, medical services)Ley del Impuesto al Valor Agregado (LIVA)
IVA rate as expressed in CFDI TasaOCuota field
0.160000Resolución Miscelánea Fiscal (RMF), Anexo 20
ISR retention rate on professional services paid to individuals
10%Ley del Impuesto Sobre la Renta (LISR)
IVA retention rate (services by individuals; transport; temporary staffing)
10.6667%Ley del Impuesto al Valor Agregado (LIVA)
Rounding precision at line level for tax amounts
2 decimal placesResolución Miscelánea Fiscal (RMF), Anexo 20
Decimal places for TasaOCuota (tax rate field)
6 decimal placesResolución Miscelánea Fiscal (RMF), Anexo 20
Document SubTotal formula
SubTotal = sum of all line Importe valuesResolución Miscelánea Fiscal (RMF), Anexo 20
Document Total formula
Total = SubTotal + TotalImpuestosTrasladados - TotalImpuestosRetenidosResolución Miscelánea Fiscal (RMF), Anexo 20
Tax base per line formula
Cantidad × ValorUnitario (before tax)Resolución Miscelánea Fiscal (RMF), Anexo 20
CFDI retention period
5 years from date the tax return was filed (effectively 6-7 years)Código Fiscal de la Federación (CFF) Art. 30
Platform data archiving minimum period (from May 2026)
5+ yearsCódigo Fiscal de la Federación (CFF) Art. 30-B
Penalty for not issuing CFDI (per event)
MXN 17,020 – MXN 97,330Código Fiscal de la Federación (CFF) Art. 83-IV / 84-IV
Penalty for issuing CFDI without fiscal requirements (per event)
MXN 17,020 – MXN 97,330Código Fiscal de la Federación (CFF) Art. 83-IV / 84-IV
Penalty for not delivering CFDI to client upon request (per event)
MXN 17,020 – MXN 97,330Código Fiscal de la Federación (CFF) Art. 83-IV / 84-IV
Criminal penalty for simulated operations (EFOS)
2–9 years imprisonment + finesCódigo Fiscal de la Federación (CFF) Art. 113 Bis
Number of active authorized PACs
~70+Servicio de Administración Tributaria (SAT) — authorized PAC registry
PAC copy transmission deadline to SAT
Within 72 hoursCódigo Fiscal de la Federación (CFF) Art. 29
Generic domestic RFC for B2C (unidentified domestic buyer)
XAXX010101000Resolución Miscelánea Fiscal (RMF), Anexo 20
Generic foreign RFC for B2C (unidentified foreign buyer)
XEXX010101000Resolución Miscelánea Fiscal (RMF), Anexo 20
CFDI root namespace URI
http://www.sat.gob.mx/cfd/4Resolución Miscelánea Fiscal (RMF), Anexo 20
Timbre Fiscal Digital schema version
1.1Resolución Miscelánea Fiscal (RMF), Anexo 20
Digital seal (Sello) signature algorithm
SHA-256 + RSAResolución Miscelánea Fiscal (RMF), Anexo 20
UUID (folio fiscal) character length
36 charactersResolución Miscelánea Fiscal (RMF), Anexo 20
NoCertificado (CSD certificate number) length
20-digit stringResolución Miscelánea Fiscal (RMF), Anexo 20
ClaveProdServ (product/service catalog code) digit length
8 digitsResolución Miscelánea Fiscal (RMF), Anexo 20; SAT catalog c_ClaveProdServ
LugarExpedicion (issuing postal code) format
5-digit Mexican postal codeResolución Miscelánea Fiscal (RMF), Anexo 20
RFC character length (issuers/receivers)
12 or 13 charactersCódigo Fiscal de la Federación (CFF); Resolución Miscelánea Fiscal (RMF)
CFDI tax code for IVA
002Resolución Miscelánea Fiscal (RMF), Anexo 20; SAT catalog c_Impuesto
CFDI tax code for IEPS
003Resolución Miscelánea Fiscal (RMF), Anexo 20; SAT catalog c_Impuesto
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 |
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