Mexico
MXMexico runs a clearance model in which every invoice is a CFDI 4.0 XML document, stamped by a SAT-authorised certification provider (PAC) that forwards a copy to the SAT.
Guide reviewed .
Invoicing and electronic documents
CFDI (Comprobante Fiscal Digital por Internet)
The mandatory electronic tax receipt for invoices, payments, payroll and transfers. Version 4.0 has been the only valid version since 1 April 2023. Anexo 20 defines its structure and syntax.
CFDI 4.0 XML under Anexo 20 · Official source: SAT · invoice format (Anexo 20)
Proveedores Autorizados de Certificación (PAC)
SAT-authorised companies validate each CFDI against the SAT standard, stamp (timbrar) it, and send the SAT a copy. The stamp is what makes the CFDI valid; this is clearance, not delivery to the buyer.
Stamped CFDI XML with the SAT’s fiscal folio (UUID) · Official source: SAT · authorised certification providers (PAC)
SAT free invoicing service
The SAT’s own free application for issuing CFDI 4.0, aimed at low-volume issuers, without contracting a PAC.
CFDI 4.0 issued in the SAT portal · Official source: SAT · free CFDI 4.0 invoicing service
Complemento Carta Porte
A CFDI complement that must accompany the transport of goods within Mexico by road, sea, air or rail.
CFDI 4.0 with Carta Porte 3.1 · Official source: SAT · Carta Porte complement
In Mexico an invoice exists for tax purposes only once a PAC has stamped it. Delivering an XML file to the buyer, by Peppol or otherwise, does not replace that step. The fiscal invoice is the stamped CFDI 4.0 file and its UUID.
Implementers should track the SAT’s Anexo 20 materials, because catalogues and filling guides change between versions. Check which complements apply, such as Carta Porte, and build the cancellation workflow into the receiver side as well as the issuer side.
Legal guide
B2B and B2G · all invoices
MandatorySince 1 April 2014 the CFDI has been the only valid invoicing scheme. Every invoice must be a CFDI certified by a PAC or issued through the SAT’s own service, whatever the buyer type.
Official source: SAT · press release, CFDI the only valid invoicing scheme from 1 April 2014CFDI version
Version 4.0 onlyVersion 4.0 took effect on 1 January 2022. It coexisted with version 3.3 until 31 March 2023; from 1 April 2023 only version 4.0 is valid.
Official source: SAT · invoice format (Anexo 20)Cancellation
Receiver acceptance in many casesIssuers request cancellation through the SAT portal or a PAC and must give a reason code (01–04), required since 1 January 2022. Where acceptance applies, the receiver has three business days to respond. Exceptions include invoices up to MXN 1,000, payroll, transfers, operations with the general public and cancellations within 24 hours of issue.
Official source: SAT · invoice cancellationGoods transport
Mandatory with Carta Porte 3.1Taxpayers who move goods within Mexico must issue a CFDI with the Carta Porte complement. From 17 July 2024 only CFDI 4.0 with Carta Porte 3.1 is valid.
Official source: SAT · Carta Porte complementFalse invoices
In force from 1 January 2026The Federal Tax Code reform requires a CFDI to cover real, existing operations; one that does not is false. It adds a procedure to suspend issuance, publish non-compliant issuers and restrict their digital seal certificates, and criminal penalties for issuing or using false CFDI.
Official source: Diario Oficial de la Federación · decree reforming the Federal Tax Code, 7 November 2025
Timeline
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CFDI becomes the only valid scheme
The transitional facility for individuals with annual income up to MXN 500,000 expired on 31 March 2014.
Official source: SAT · press release, CFDI the only valid invoicing scheme from 1 April 2014 -
CFDI 4.0 takes effect
The new version started alongside version 3.3.
Official source: SAT · invoice format (Anexo 20) -
CFDI 4.0 becomes the only valid version
The coexistence period with version 3.3 ended on 31 March 2023.
Official source: SAT · free CFDI 4.0 invoicing service -
Carta Porte 3.1 required
Only CFDI 4.0 with version 3.1 of the Carta Porte complement is valid for goods transport.
Official source: SAT · Carta Porte complement -
False-invoice reform in force
The decree published on 7 November 2025 took effect, except article 30-B, which took effect on 1 April 2026.
Official source: Diario Oficial de la Federación · decree reforming the Federal Tax Code, 7 November 2025
Peppol in Mexico
- Directory participants
- 7
- Document families
- 3
Peppol Authority: OpenPeppol.
1 certified service provider based in Mexico.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 7 participants
- 7 participants
- ApplicationResponse1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 1 | |
| 3 | |
| 1 |
Registration dates in the current Directory snapshot.