Mexico E-Invoicing

Key compliance facts

About Mexico E-Invoicing

Mexico operates one of the world's most mature e-invoicing regimes. The CFDI (Comprobante Fiscal Digital por Internet) has been mandatory for all VAT-registered taxpayers since 2014, succeeding the earlier CFD/CFDI 3.3. The current schema is CFDI 4.0 (Anexo 20), operated by SAT (Servicio de Administración Tributaria). Invoices are transmitted to a PAC (Proveedor Autorizado de Certificación) which validates and certifies the document by adding a unique fiscal folio (UUID), digital signature and SAT seal before delivery to the buyer. Resolución Miscelánea Fiscal 2026, published in the DOF on 28 December 2025 and effective 1 January 2026, reinforces the regime: under reforms to Articles 29 and 29-A of the CFF (DOF 7 November 2025), CFDI must represent existent, true or real juridical acts — otherwise classified as false. Emission, sale, acquisition or fiscal use of false CFDI is now a criminal offence (Article 113 Bis CFF) with prison sentences of 2-9 years. From 24 April 2026, the new Concept Complement for Hydrocarbons and Petroleum Products is mandatory under RMF Rule 2.7.1.48 — applying to fuel sales (gasoline, diesel, etc.) with detailed CNE permit references. CSD (Digital Seal Certificate) restriction grounds expanded under Article 17-H Bis. Plataformas digitales must grant SAT real-time access to fiscal information from 1 April 2026.

Implementation Phases

1. ✓

   CFDI introduced

   2011

   Comprobante Fiscal Digital por Internet introduced.

2. ✓

   Universal mandate

   2014

   Mandatory for all VAT-registered taxpayers.

3. ◉

   CFDI 4.0 current schema

   2022+

   Anexo 20 v4.0 mandatory.

4. ◉

   Reforma Fiscal 2026 + RMF 2026

   Jan 1, 2026

   CFF reforms enter force: false CFDI as criminal offence (Art. 113 Bis).

5. ○

   Hydrocarbons & Petroleum Complement

   Apr 24, 2026

   Mandatory Concept Complement for fuel-product CFDI (Rule 2.7.1.48 RMF 2026).

Key Compliance Facts

• Operating authority: SAT — Servicio de Administración Tributaria
• Format: CFDI 4.0 XML (Anexo 20)
• Architecture: clearance via PAC (Authorised Certification Providers)
• Mandatory since 2014; CFDI 4.0 current schema
• RMF 2026 effective 1 January 2026
• Hydrocarbons & Petroleum Complement mandatory from 24 Apr 2026
• False CFDI: criminal offence, 2-9 years prison (Art. 113 Bis CFF)
• Receivers have 30 days to correct false CFDI usage
• CSD (Digital Seal Certificate) restrictions expanded under Art. 17-H Bis
• Digital platforms: SAT real-time access from 1 April 2026
• Standard VAT rate: 16% (8% in border zones)

Frequently Asked Questions

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