How to compute mx-cfdi for Mexico, tax year 2025: rates, thresholds, and step-by-step rules with primary-source citations.
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CFDI 4.0 mandatory since
April 1, 2023CFF Art. 29, 29-A; Anexo 20 v4.0
Previous CFDI versions (e.g. 3.3) status
Obsolete — only version 4.0 is valid from April 2023CFF Art. 29, 29-A; Anexo 20 v4.0
Deadline for PAC certification (timbrado) of a CFDI
Within 72 hours of the transaction (or at time of issuance)CFF Art. 29, fraccion IV
Deadline to issue complemento de pago
By the 5th calendar day of the month following the month payment was receivedRMF 2026 Regla 2.7.1.32; CFF Arts. 29 and 29-A
CFDI cancellation — recipient acceptance threshold and exceptions
Recipient acceptance generally required above MXN 1,000; for 2026, CFDI with Complemento para Recepción de Pagos (REP/CRP) require acceptance regardless of amountRMF 2026 Reglas 2.7.1.34 and 2.7.1.35; CFF Art. 29-A
Recipient acceptance window for CFDI cancellation
72 hoursCFF Art. 29-A, penultimo parrafo; RMF 2025
Cancellation deadline
Within the same fiscal year of issuance, or by the deadline for the annual returnCFF Art. 29-A, penultimo parrafo; RMF 2025
CFDI total at or below which cancellation may require no recipient acceptance
MXN 1,000 or less, except REP/payment-complement CFDI and other RMF 2026 exceptions such as hydrocarbons/certain Carta Porte fuel casesRMF 2026 Regla 2.7.1.35; CFF Art. 29-A
IVA rate (standard)
16%Ley del Impuesto al Valor Agregado (LIVA)
IVA on export of services (Exportacion 02)
0% if export of services (verify applicable exemption)Ley del Impuesto al Valor Agregado (LIVA)
Regimen Fiscal code — General de Ley Personas Morales
601RMF 2025; catalogo c_RegimenFiscal (Anexo 20)
Regimen Fiscal code — Personas Morales con Fines no Lucrativos
603RMF 2025; catalogo c_RegimenFiscal (Anexo 20)
Regimen Fiscal code — Sueldos y Salarios
605RMF 2025; catalogo c_RegimenFiscal (Anexo 20)
Regimen Fiscal code — Arrendamiento
606RMF 2025; catalogo c_RegimenFiscal (Anexo 20)
Regimen Fiscal code — Regimen de Enajenacion o Adquisicion de Bienes
607RMF 2025; catalogo c_RegimenFiscal (Anexo 20)
Regimen Fiscal code — Demas ingresos
608RMF 2025; catalogo c_RegimenFiscal (Anexo 20)
Regimen Fiscal code — Residentes en el Extranjero sin EP
610RMF 2025; catalogo c_RegimenFiscal (Anexo 20)
Regimen Fiscal code — Personas Fisicas con Actividades Empresariales y Profesionales
612RMF 2025; catalogo c_RegimenFiscal (Anexo 20)
Regimen Fiscal code — Sin obligaciones fiscales
616RMF 2025; catalogo c_RegimenFiscal (Anexo 20)
Regimen Fiscal code — Incorporacion Fiscal (historical)
621RMF 2025; catalogo c_RegimenFiscal (Anexo 20)
Regimen Fiscal code — Regimen Simplificado de Confianza (RESICO) Personas Fisicas
625RMF 2025; catalogo c_RegimenFiscal (Anexo 20)
Regimen Fiscal code — RESICO Personas Morales
626RMF 2025; catalogo c_RegimenFiscal (Anexo 20)
UsoCFDI code — Adquisicion de mercancias
G01RMF 2025; catalogo c_UsoCFDI (Anexo 20)
UsoCFDI code — Gastos en general
G03RMF 2025; catalogo c_UsoCFDI (Anexo 20)
UsoCFDI code — Construcciones
I01RMF 2025; catalogo c_UsoCFDI (Anexo 20)
UsoCFDI code — Honorarios medicos
D01RMF 2025; catalogo c_UsoCFDI (Anexo 20)
UsoCFDI code — Donativos
D04RMF 2025; catalogo c_UsoCFDI (Anexo 20)
UsoCFDI code — Sin efectos fiscales
S01RMF 2025; catalogo c_UsoCFDI (Anexo 20)
UsoCFDI code — Pagos (complemento de pago)
CP01RMF 2025; catalogo c_UsoCFDI (Anexo 20)
CFDI version field value
4.0Anexo 20, Seccion II
Exportacion field — no export code
01Anexo 20, Seccion II
Exportacion field — definitive export code
02Anexo 20, Seccion II
Exportacion field — temporary export code
03Anexo 20, Seccion II
MetodoPago — single payment code
PUE (pago en una sola exhibicion)Anexo 20, Seccion II
MetodoPago — partial/deferred payment code
PPD (parcialidades/diferido)Anexo 20, Seccion II
FormaPago — cash code
01Anexo 20; catalogo c_FormaPago
FormaPago — transfer (transferencia) code
03Anexo 20; catalogo c_FormaPago
FormaPago — por definir code (PPD invoices)
99Anexo 20; catalogo c_FormaPago
RFC generico for general public (domestic)
XAXX010101000RMF 2025; Anexo 20
RFC generico for foreign residents (non-resident)
XEXX010101000RMF 2025; Anexo 20
RegimenFiscalReceptor for foreign (non-resident) recipients
616 (Sin obligaciones fiscales)RMF 2025; Anexo 20
UsoCFDI for foreign client CFDI
S01 (Sin efectos fiscales)RMF 2025; catalogo c_UsoCFDI (Anexo 20)
Complemento de pago TipoDeComprobante field value
P (pago)RMF 2025, Regla 2.7.1.32
Complemento de pago Subtotal/Total amount in main CFDI body
0 (zero amounts in main body)RMF 2025, Regla 2.7.1.32
Motivo de cancelacion 01 — with replacement CFDI
01 — Comprobante emitido con errores con relacion (replacement CFDI issued)RMF 2025; catalogo c_MotivoCancelacion (Anexo 20)
Motivo de cancelacion 02 — without replacement CFDI
02 — Comprobante emitido con errores sin relacion (no replacement)RMF 2025; catalogo c_MotivoCancelacion (Anexo 20)
Motivo de cancelacion 03 — transaction did not occur
03 — No se llevo a cabo la operacionRMF 2025; catalogo c_MotivoCancelacion (Anexo 20)
Motivo de cancelacion 04 — nominative operation in global invoice
04 — Operacion nominativa relacionada en la factura globalRMF 2025; catalogo c_MotivoCancelacion (Anexo 20)
TipoDeComprobante — income (ingreso)
IAnexo 20, Seccion II
TipoDeComprobante — credit note (egreso)
EAnexo 20, Seccion II
TipoDeComprobante — transfer (traslado)
TAnexo 20, Seccion II
TipoDeComprobante — payment receipt (pago)
PAnexo 20, Seccion II
TipoDeComprobante — payroll (nomina)
NAnexo 20, Seccion II
Skill Metadata
| Field | Value |
|---|---|
| Jurisdiction | Mexico |
| Jurisdiction Code | MX |
| Primary Legislation | Codigo Fiscal de la Federacion (CFF), Art. 29, 29-A |
| Supporting Legislation | Resolucion Miscelanea Fiscal (RMF) 2025; Anexo 20 (CFDI technical standard) |
| Tax Authority | Servicio de Administracion Tributaria (SAT) |
| Portal | Portal SAT (sat.gob.mx) |
| Contributor | Open Accountants Community |
| Validated By | Pending -- requires sign-off by a Mexican contador publico |
| Validation Date | Pending |
| Skill Version | 1.0 |
| Tax Year | 2025 |
| Confidence Coverage | Tier 1: CFDI 4.0 mandatory fields, PAC timbrado, uso de CFDI codes, cancellation rules. Tier 2: complemento de pago timing, foreign currency CFDIs, regime-specific codes. Tier 3: CFDI for payroll (nomina), foreign trade complement, audits. |
Before advising on any CFDI matter, you MUST know:
If the client does not have a CSD, STOP. They cannot issue CFDIs without it. Must apply at SAT first.
Key Changes from CFDI 3.3 to 4.0
| Change | Detail |
|---|---|
| Recipient name validation | Must match exactly with SAT's Constancia de Situacion Fiscal |
| Recipient RFC validation | SAT validates recipient RFC in real time |
| Recipient tax regime | Now mandatory (was optional) |
| Recipient postal code | Now mandatory (fiscal domicile of recipient) |
| Export field | New mandatory field (even if "01" = no export) |
CFDI 4.0 Mandatory Fields (Anexo 20, Seccion II)
| Field | Description | Example |
|---|---|---|
| Version | Always "4.0" | 4.0 |
| Serie | Invoice series (optional but recommended) | A |
| Folio | Sequential number (optional but recommended) | 1001 |
| Fecha | Date and time of issuance (ISO 8601) | 2025-06-15T10:30:00 |
| FormaPago | Payment method code (catalogo c_FormaPago) | 03 (transfer), 01 (cash), 99 (por definir) |
| SubTotal | Amount before tax | 10000.00 |
| Moneda | Currency code (ISO 4217) | MXN, USD |
| TipoCambio | Exchange rate (required if not MXN) | 17.50 |
| Total | Total including tax | 11600.00 |
| TipoDeComprobante | I (ingreso), E (egreso), T (traslado), P (pago), N (nomina) | I |
| Exportacion | Export code: 01 (no), 02 (definitive), 03 (temporary) | 01 |
| MetodoPago | PUE (una sola exhibicion) or PPD (parcialidades/diferido) | PUE |
| LugarExpedicion | Issuer's postal code | 06600 |
| Emisor (Issuer) | ||
| Rfc | Issuer RFC | XAXX010101000 |
| Nombre | Issuer legal name (must match SAT records) | Juan Perez Lopez |
| RegimenFiscal | Issuer regime code (catalogo c_RegimenFiscal) | 612 (personas fisicas) |
| Receptor (Recipient) | ||
| Rfc | Recipient RFC | XEXX010101000 |
| Nombre | Recipient legal name (must match SAT records exactly) | Empresa SA de CV |
| DomicilioFiscalReceptor | Recipient postal code | 01000 |
| RegimenFiscalReceptor | Recipient regime code | 601 |
| UsoCFDI | Purpose of CFDI for recipient (catalogo c_UsoCFDI) | G03 (gastos en general) |
Common Uso de CFDI Codes
| Code | Description | Typical Use |
|---|---|---|
| G01 | Adquisicion de mercancias | Purchase of goods |
| G03 | Gastos en general | General expenses (most common for services) |
| I01 | Construcciones | Construction |
| D01 | Honorarios medicos | Medical fees |
| D04 | Donativos | Donations |
| S01 | Sin efectos fiscales | No tax effect (informational) |
| CP01 | Pagos | For complemento de pago |
Common Regimen Fiscal Codes
| Code | Regime |
|---|---|
| 601 | General de Ley Personas Morales |
| 603 | Personas Morales con Fines no Lucrativos |
| 605 | Sueldos y Salarios |
| 606 | Arrendamiento |
| 607 | Regimen de Enajenacion o Adquisicion de Bienes |
| 608 | Demas ingresos |
| 610 | Residentes en el Extranjero sin EP |
| 612 | Personas Fisicas con Actividades Empresariales y Profesionales |
| 616 | Sin obligaciones fiscales |
| 621 | Incorporacion Fiscal (historical) |
| 625 | Regimen Simplificado de Confianza (RESICO) |
| 626 | RESICO Personas Morales |
PAC (Proveedor Autorizado de Certificacion) (CFF Art. 29, fraccion IV)
| Detail | Value |
|---|---|
| Purpose | PACs validate and digitally stamp (timbrar) CFDIs |
| Requirement | Every CFDI must be certified by an authorized PAC |
| Timing | Within 72 hours of the transaction (or at time of issuance) |
| UUID | The PAC assigns a unique identifier (UUID / folio fiscal) |
| Cost | PACs charge per CFDI stamped (some free tiers for low volume) |
When Required
| Scenario | Required? |
|---|---|
| Full payment at time of invoice (PUE) | No -- full CFDI with FormaPago is sufficient |
| Partial payments or deferred payment (PPD) | Yes -- must issue complemento de pago for each payment received |
Complemento de Pago Structure
| Field | Detail |
|---|---|
| TipoDeComprobante | "P" (pago) |
| Subtotal/Total | 0 (payment complements have zero amounts in the main body) |
| Complemento contains | Payment date, payment method, amount, currency, related CFDI UUID(s), amount applied per CFDI |
Timing Rules
| Rule | Deadline |
|---|---|
| Issue complemento de pago | By the 5th day of the month following the month payment was received |
| Late issuance | May trigger SAT queries or penalties |
Cancellation Process
| Rule | Detail |
|---|---|
| Cancellation must state reason | Mandatory reason code (catalogo c_Motivocancelacion) |
| Reason 01 | Comprobante emitido con errores con relacion (replacement CFDI issued) |
| Reason 02 | Comprobante emitido con errores sin relacion (no replacement) |
| Reason 03 | No se llevo a cabo la operacion (transaction did not occur) |
| Reason 04 | Operacion nominativa relacionada en la factura global |
| Recipient acceptance | Required for CFDIs with total > MXN 1,000; in 2026, CFDI with Complemento para Recepción de Pagos (REP/CRP) require acceptance regardless of amount |
| Cancellation deadline | Must cancel within the same fiscal year of issuance, or by the deadline for the annual return |
No acceptance generally needed when:
Situation: Client tries to issue CFDI but PAC rejects because recipient name doesn't match. Resolution: CFDI 4.0 validates recipient name against SAT's database. Recipient must provide their exact legal name as shown on their Constancia de Situacion Fiscal. Even accent marks and abbreviations matter.
Situation: Freelancer receives payment in USD for services. Resolution: CFDI can be issued in USD (Moneda: USD). Must include TipoCambio (exchange rate). Use the exchange rate published by Banco de Mexico for the date. For tax purposes, income is converted to MXN. [T2] Flag for reviewer on exchange rate date selection.
Situation: Client issued PPD CFDI 4 months ago, received payment, never issued complemento de pago. Resolution: Issue the complemento de pago immediately. Late issuance may trigger SAT automated queries. The original CFDI with PPD method remains open until the complemento is issued.
Situation: CFDI issued in January, client wants to cancel in July. Resolution: Cancellation is allowed within the same fiscal year (or before annual return deadline). If total > MXN 1,000, recipient must accept cancellation within 72 hours. If recipient rejects, cancellation fails.
Situation: Client is under RESICO (Regimen Simplificado de Confianza). Resolution: Use RegimenFiscal code 625. CFDIs are issued normally through PAC. RESICO does not exempt from CFDI obligations. IVA is still charged on the CFDI (RESICO replaces ISR, not IVA).
Situation: Freelancer invoices a US company. Resolution: Use recipient RFC generico for foreign residents: XEXX010101000. Recipient name as the foreign entity's legal name. RegimenFiscalReceptor: 616. UsoCFDI: S01. Exportacion field: 02 (definitive export of services) or 01 if service consumed in Mexico.
Input: Freelancer (RFC: GOPE850101AB1, Regime 612) invoicing Mexican company for MXN 10,000 consulting. Full payment at time of service. Recipient in regime 601. Expected output:
Input: Invoice for MXN 50,000. Client will pay in 2 instalments. Expected output:
Input: US company, services MXN 20,000 equivalent (billed in USD 1,142.86 at rate 17.50). Expected output:
Input: CFDI with error in amount. Must cancel and reissue. Expected output:
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