What is Mexico's CFDI mandatory e-invoicing?
Effective: 2011-01-01 · Authority: SAT (Servicio de Administracion Tributaria)
CFDI (Comprobante Fiscal Digital por Internet) is Mexico's mandatory e-invoice system, in place since 2011. All invoices must be validated by an authorized SAT certification provider (PAC) who stamps the invoice with a digital seal and unique UUID before the invoice is legally valid. Mexico uses a clearance model with PAC intermediaries.
How does the PAC clearance model work in Mexico?
The issuer generates a CFDI XML invoice and sends it to a SAT-authorized PAC (Proveedor Autorizado de Certificacion). The PAC validates the invoice structure and digital signature, stamps it with a Timbre Fiscal Digital (tax stamp) containing a unique UUID (Folio Fiscal), and returns the stamped CFDI. The stamped CFDI is the legal invoice.
Frequently Asked Questions
- What is the CFDI UUID?
- The UUID (Universally Unique Identifier) or Folio Fiscal is a 36-character unique identifier assigned by the PAC to each stamped CFDI. It serves as the legal invoice identifier for SAT audit purposes. Buyers can verify CFDI validity using the UUID on the SAT portal.
- What is CFDI 4.0 and how does it differ from previous versions?
- CFDI 4.0 (mandatory since April 2023) adds enhanced buyer and seller data requirements including full RFC (Registro Federal de Contribuyentes) number, name, tax regime, and postal code for both parties. It also requires the CFDI to include the export field, periodicity for recurring invoices, and a global invoice option for B2C transactions.
AutoFact AI is not certified by, affiliated with, or endorsed by any regulatory authority referenced on this page. References describe technical alignment with published regulatory requirements only.