Mexico

Mexico runs a clearance model. Before an invoice has any tax effect, the issuer signs the CFDI XML with its digital seal certificate (CSD). An authorised certification provider (Proveedor Autorizado de Certificación, PAC) then validates it and adds the fiscal digital stamp. The stamped CFDI is the legal invoice. The PDF representation is only a printed version of it.

The CFDI covers more than sales invoices. The same framework covers:

• income, expense and transfer vouchers

• payment receipts (Complemento de Pagos)

• payroll

• tax withholdings

The system is also extended through complements such as Carta Porte for goods in transit and Comercio Exterior for exports. This gives SAT near real-time visibility of transactions across the economy.

All taxpayers that issue income in Mexico must issue CFDI. That includes companies (personas morales) and individuals with business activity (personas físicas). It applies to sales to businesses, to government bodies and to consumers. Sales to the general public can be grouped into a periodic factura global using the generic RFC. Since 1 January 2026, the scope of sanctions has widened. The CFF reform extends the CFDI issuing and delivery infraction in Article 84, section IV(b), to taxpayers in the Régimen Simplificado de Confianza (RESICO). ey

CFDI 4.0 requires the recipient’s data to match SAT’s records. The changes include the full name or company name without the capital regime suffix, an export indicator, and global invoice information stating the periodicity, month and year it covers. The recipient’s postal code, tax regime and CFDI use must also be correct. Otherwise the PAC rejects the invoice. A reason must now be given when a CFDI is cancelled.

Payments received after the invoice date require a separate payment CFDI. Payment complement 2.0 identifies whether payments are subject to tax and summarises the total amounts paid.

The 2026 reform adds stricter rules:

Real transactions. The new section IX of Article 29-A of the CFF requires CFDI to reflect real and genuine transactions.

Suspension of invoicing. A summary procedure lets SAT suspend the issuer’s CSD immediately, with five working days to present evidence and fifteen for the authority to decide.

Cancellation deadline. A CFDI may be cancelled no later than the filing date of the annual return for the fiscal year it belongs to. 

No conditions on issuing. Article 83 of the CFF now makes it an infraction to require a customer to present its Constancia de Situación Fiscal before a CFDI is issued.

The format is a national XML schema, CFDI version 4.0, defined in Annex 20 of the Resolución Miscelánea Fiscal. It is not based on EN 16931 or Peppol, so European UBL or CII invoices cannot be used in Mexico without conversion.

Every CFDI is stamped by a SAT-authorised PAC. SAT also offers a free portal for low volumes. Complements such as Pagos 2.0, Carta Porte 3.0, Comercio Exterior and Nómina are added to the CFDI XML where they apply.

HubBroker sits between your ERP and your PAC. We take invoice data from your existing system, such as Microsoft Dynamics 365 Business Central, Dynamics 365 Finance & Operations or SAP Business One. We map it to CFDI 4.0 with the required receiver, tax regime and CFDI use fields, and the payment complements.

Data is validated against the CFDI rules before it reaches the PAC, so errors are caught early. Stamped XML, UUIDs and cancellation statuses flow back into your ERP as structured data. HubBroker’s IDP converts remaining PDF supplier invoices, so accounts payable works with one digital flow.

For foreign groups with Mexican entities, you can meet the requirements without replacing your ERP.