SATServicio de Administración Tributaria (SAT)
Regulatory Reference
What is Mexico's CFDI payroll clearance requirement?
Effective: 2014-01-01 · Authority: Servicio de Administración Tributaria (SAT)
Mexico requires the clearance of all digital tax invoices (CFDI) including payroll transactions through a certified PAC (Proveedor Autorizado de Certificación) before they are legally valid. Payroll CFDIs (CFDI de nómina) must be stamped and validated by the SAT (Servicio de Administración Tributaria). Failure to stamp payroll CFDIs is a compliance violation.
How does Mexico's CFDI payroll stamping process work?
All payroll payments in Mexico must be documented with a CFDI stamped by an authorized PAC:
- Employer generates payroll CFDI XML document for each employee payment
- CFDI transmitted to a certified PAC for SAT stamping
- PAC assigns a UUID (Folio Fiscal) — the unique SAT validation code
- Stamped CFDI delivered to the employee as their payroll receipt
- SAT receives a copy of all stamped payroll CFDIs for income tax and social security verification
Frequently Asked Questions
- What is a CFDI in Mexico?
- CFDI (Comprobante Fiscal Digital por Internet) is Mexico's mandatory digital tax invoice used for declaring income, expenses, withholding taxes, and payroll. All commercial transactions and payroll payments must be documented with a PAC-stamped CFDI.
- What is a PAC in Mexico?
- A PAC (Proveedor Autorizado de Certificación) is a private technology company certified by SAT to stamp and validate CFDIs. Only SAT-authorized PACs can legally stamp CFDIs; businesses must use a certified PAC to achieve legal validity for all invoices and payroll.
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