E-invoicing in Mexico

E-invoicing in Mexico is known locally as Comprobante Fiscal Digital por Internet (CFDI). The Mexican Tax Administration Service (SAT) requires businesses to issue invoices digitally using approved formats and in real time.

E-invoicing is mandatory for business-to-government (B2G) transactions in Mexico. Public sector entities in Mexico must both issue and receive invoices through the SAT’s e-invoicing system. Businesses engaging in government contracts must ensure their systems are configured for full CFDI compliance, including integration with SAT’s platforms or through a certified Authorized Certification Provider (PAC).

E-invoicing is mandatory for all business-to-business (B2B) and business-to-consumer (B2C) transactions in Mexico. Mexico requires all e‑invoices to be issued in CFDI 4.0 XML format, cleared real-time through a PAC, delivered in PDF/printer-friendly format with QR verification, and retained for five years.

CFDI version 4.0 includes enhanced data requirements, including:

• Name, tax regime, and postal code of both the issuer and the recipient

• Precise classification of goods and services

• Enhanced validation rules to ensure consistency and accuracy

Businesses that fail to comply with Mexico’s e-invoicing mandate may be subject to administrative fines. Improperly issued e-invoices will be invalidated, and businesses could face payment delays and contract disputes.

Noncompliance can also impact a company’s ability to deduct expenses or claim VAT refunds.