Mexico e-Invoicing Mandate
Clearance model · CFDI stamped by authorised certification providers (PAC) on behalf of SAT
E-invoicing is mandatory in Mexico for all taxpayers and all transaction types, covering B2G, B2B and B2C, with CFDI version 4.0 the only accepted format since 1 April 2023. Every CFDI must be digitally stamped by an authorised certification provider (PAC) before it is valid. The same framework also covers payroll receipts, payment complements and goods transport.
| Status | Live |
|---|---|
| Legal basis | Código Fiscal de la Federación, Articles 29 and 29-A (obligation to issue CFDI), Articles 83 and 84 (infringements and fines); Anexo 20 of the Resolución Miscelánea Fiscal (CFDI 4.0 technical standard); annual Resolución Miscelánea Fiscal rules on complementos and cancellations. |
| Phase-in | 5 phases, 2004 to 2023 |
| Scope | B2G: Mandatory · B2B: Mandatory · B2C: Mandatory |
| Format | CFDI 4.0 XML · SAT Anexo 20 (Resolución Miscelánea Fiscal) |
| Platform | Authorised certification providers (PAC) transmit and stamp on behalf of SAT · Clearance (pre-validation and digital stamping) |
| Penalties | Fines for failing to issue, deliver or correctly complete a CFDI are set out in Articles 83 and 84 of the Código Fiscal de la Federación; for 2026 the general fine ranges from MXN 22,300 to MXN 127,530 per receipt, with the amounts updated for inflation in Anexo 5 of the Resolución Miscelánea Fiscal. |
Phase-in timeline
2004 to 2027- 2004SAT introduces the CFD electronic invoice on a voluntary basisoptional
- 2011CFDI with PAC stamping becomes mandatory for larger taxpayersTaxpayers above the income threshold set by SAT
- 2014CFDI becomes mandatory for all taxpayers, replacing paper invoices and the older CFD schemeAll taxpayers
- 2022Cancellation reason codes become mandatory and the cancellation window is restrictedAll taxpayers
- 2023CFDI 4.0 becomes the only valid versionAll taxpayersToday
Mandate at a glance
Verified Jul 2026- B2G mandatory
- B2B mandatory
- B2C mandatory
- Non-residents: partially in scope
- CFDI 4.0 XML
- SAT Anexo 20 (Resolución Miscelánea Fiscal)
- Authorised certification providers (PAC) transmit and stamp on behalf of SAT
- Real-time clearance
- 5 years
- Digital signature: required
- Storage: Any (with access)
- Fines for failing to issue, deliver or correctly complete a CFDI are set out in Articles 83 and 84 of the Código Fiscal de la Federación; for 2026 the general fine ranges from MXN 22,300 to MXN 127,530 per receipt, with the amounts updated for inflation in Anexo 5 of the Resolución Miscelánea Fiscal.
- Repeat offences allow SAT to close the taxpayer's premises temporarily, typically for three to fifteen days.
- Issuing or knowingly using simulated or false CFDIs is a criminal offence under the Código Fiscal de la Federación, with liability extending to issuers, recipients and intermediaries.
Full technical breakdown: Mexico guide on e-Invoice.app
Is e-invoicing mandatory in Mexico?
Yes. E-invoicing in Mexico is mandatory for B2G, B2B, B2C transactions. Mexico operates a clearance model via Authorised certification providers (PAC) transmit and stamp on behalf of SAT. Non-resident businesses are partially in scope (see the FAQ below).
What are the Mexico e-invoicing deadlines?
All phases of the Mexico mandate are already in force; no further deadlines are currently scheduled.
| Date | Scope | Obligation | Threshold |
|---|---|---|---|
B2B B2G | SAT introduces the CFD electronic invoice on a voluntary basis | optional | |
B2B B2C B2G | CFDI with PAC stamping becomes mandatory for larger taxpayers | Taxpayers above the income threshold set by SAT | |
B2B B2C B2G | CFDI becomes mandatory for all taxpayers, replacing paper invoices and the older CFD scheme | All taxpayers | |
B2B B2C B2G | Cancellation reason codes become mandatory and the cancellation window is restricted | All taxpayers | |
B2B B2C B2G | CFDI 4.0 becomes the only valid version | All taxpayers |
What format and platform does Mexico require?
Mexico requires e-invoices in CFDI 4.0 XML (SAT Anexo 20 (Resolución Miscelánea Fiscal)), exchanged via Authorised certification providers (PAC) transmit and stamp on behalf of SAT on a real-time basis. Invoices must be retained for 5 years, with a qualified digital signature. For format specifications and implementation detail, see the full Mexico technical guide on e-Invoice.app.
What are the penalties in Mexico?
- Fines for failing to issue, deliver or correctly complete a CFDI are set out in Articles 83 and 84 of the Código Fiscal de la Federación; for 2026 the general fine ranges from MXN 22,300 to MXN 127,530 per receipt, with the amounts updated for inflation in Anexo 5 of the Resolución Miscelánea Fiscal.
- Repeat offences allow SAT to close the taxpayer's premises temporarily, typically for three to fifteen days.
- Issuing or knowingly using simulated or false CFDIs is a criminal offence under the Código Fiscal de la Federación, with liability extending to issuers, recipients and intermediaries.
What changed recently?
- Deadline for digital platforms to file with SAT the access details that give the authority permanent online access to their tax and transaction information, an obligation introduced by the 2026 tax reform.
- The 2026 tax package tightened rules on simulated invoicing: CFDIs must evidence genuine transactions, a new expedited SAT procedure can declare receipts false, and criminal liability extends to issuers, recipients and intermediaries of false CFDIs.
Need the full Mexico compliance detail?
This page is a high-level snapshot. For registration procedures, technical specifications, exemption rules and implementation guidance, see the detailed Mexico country guide on our partner site e-Invoice.app.
Mexico e-invoicing guide on e-Invoice.appMexico e-invoicing: frequently asked questions
Does CFDI cover payroll and payments as well as sales invoices?
Yes. Mexico uses a single CFDI framework for several document types. Employers must issue a payroll CFDI with the Complemento de Nómina for every salary payment, and suppliers must issue a payment CFDI with the Complemento de Pago when an invoice is settled in instalments or after the month of issue. Both are stamped by a PAC in the same way as a sales invoice.
How do CFDI cancellations work?
Since January 2022 every cancellation must carry a reason code from the SAT catalogue: 01 for an invoice issued with errors and linked to a replacement, 02 for errors without a link, 03 for an operation that did not take place and 04 for a nominative operation covered by a global invoice. Supporting documentation for the reason must be retained, and a CFDI can generally be cancelled no later than the month in which the annual income tax return for the year of issue must be filed.
Which complementos apply to goods transport and specialised sectors?
The Complemento Carta Porte must accompany the CFDI whenever goods move on Mexican roads, rail, water or air, identifying the route, vehicle, operator and cargo. Other complementos apply to sectors such as hydrocarbons, foreign trade and donations. The full complemento catalogue and the detailed cancellation rules are covered in the detailed Mexico guide on e-Invoice.app.
More detailed questions? See the full Mexico guide on e-Invoice.app.
Sources
This page was verified against the following sources on 23 July 2026.
- Formato de factura electrónica (Anexo 20) (Servicio de Administración Tributaria)
- Anexo 5 de la Resolución Miscelánea Fiscal para 2026 (DOF 28 December 2025) (Servicio de Administración Tributaria)
- Mexico: Updates to electronic invoicing (CFDI) included in 2026 tax reform (KPMG)
- Mexico SAT mandates real-time data access for digital platforms starting May 2026 (VATupdate)
- Multas por no emitir comprobantes fiscales (CFDI) en México (2026) (Munzen)
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