Mexican CFDI electronic invoicing.
Written by the OpenAccountants team. Written by the OpenAccountants team from the official sources it cites.
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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.
CFDI 4.0 mandatory since April 2023
CFDI 4.0 has been mandatory since April 1, 2023. All previous versions are obsolete.CFF Art. 29, 29-A; Anexo 20 v4.0
Complemento de Pago legislation
Complemento de pago governed under RMF 2025, Regla 2.7.1.32RMF 2025, Regla 2.7.1.32
Cancellation Rules legislation
Cancellation rules governed under CFF Art. 29-A, penultimo parrafo; RMF 2026CFF Art. 29-A, penultimo parrafo; RMF 2026
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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:
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 publico or equivalent licensed practitioner in Mexico) before filing or acting upon.
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