The Mexican government, through its tax authority (SAT), has been one of the major e-invoicing pioneers globally, serving as an example to countries around the world that are currently implementing their own systems. Mexico’s CFDI framework is one of the most advanced and comprehensive e-invoicing systems in the world. In Mexico today, e-invoicing is mandatory for almost all taxpayers, including individuals, businesses, and government entities, covering both domestic and cross-border transactions.
For companies doing business in Mexico, compliance isn’t optional. Plus, rules evolve quickly, which means what keeps you compliant today may not be enough to do so tomorrow.
In this article, we’ll explore how e-invoicing in Mexico works, and what maintaining compliance involves.
🔎 TL;DR article summary
- Mexico’s CFDI e-invoicing system is mandatory for all taxpayers and among the most complex worldwide
- Compliance requires strict use of XML-based invoices with mandated complementos, optional addendas, and detailed processes for issuance, cancellation, and archiving
- Non-compliance can quickly lead to rejected invoices or legal issues, so continuous monitoring is essential
- ecosio simplifies this by automating updates, complementos, cancellations, and archiving directly within ERP systems
Who needs to comply?
The short answer: everyone with a valid Mexican tax ID (RFC). That includes:
- Domestic companies (Personas Morales)
- Sole proprietors / freelancers (Personas Físicas)
- Foreign companies registered in Mexico
- Employers (for payroll CFDIs)
- Retailers and transporters
- Importers and exporters
There are no exemptions based on size or revenue – if you’re a registered taxpayer, you must comply.
Key components: CFDIs, complementos, and addendas
CFDI
CFDI is an XML generated e-invoicing format, which stands for “Comprobante Fiscal Digital por Internet”, which translates to Digital Tax Receipt via Internet in English. It is the electronic invoicing system used in Mexico, mandated by the Mexican Tax Authority (SAT) and required for all taxpayers.
Complementos
In Mexico, the complementos (add-ons) in the CFDI are additional components that provide more detailed information for specific types of transactions or scenarios. http://omawww.sat.gob.mx/factura/paginas/emite_complementosdefactura.htm
- Complementos de Factura: These are mandatory and affect / are applied to the entire CFDI. There are currently 26 different types of active complementos.
| Complementos | Description | When to Use | CFDI Type(s) |
| Aerolíneas | Includes passenger airline ticket data | When issuing invoices for air travel | Ingreso |
| Carta Porte | Logistics and transportation data | Mandatory for transporting goods on federal highways | Ingreso, Traslado |
| Certificado de destrucción | Vehicle destruction certificate data | When authorised centres destroy vehicles | Ingreso |
| CFDI Registro fiscal | Identification of CFDIs from the fiscal registry | When issuing CFDIs recorded in fiscal register | Ingreso |
| Comercio exterior | Export-related customs data | When exporting goods | Ingreso |
| Compra venta de divisas | Currency exchange operations | When exchange centres buy/sell currencies | Ingreso |
| Consumo de combustibles | Fuel consumption via electronic vouchers | When selling fuel using digital wallets | Ingreso |
| Donatarias | Donation data for tax deductions | When issuing receipts for donations | Ingreso |
| Estado de cuenta de combustibles | Electronic fuel account statements | Issued by e-wallet service providers | Ingreso |
| Hidrocarburos | Data related to hydrocarbons | When involved in hydrocarbon transactions | Ingreso |
| INE | Political contributions/spending data | When issuing invoices related to political activity | Ingreso |
| Leyendas fiscales | Legal tax legends | To include fiscal disclaimers not in the main CFDI | Ingreso |
| Notarios públicos | Property sale & servitude transactions | Used by notaries in property-related deals | Ingreso |
| Obras de arte | Art and antiques sales | When selling artworks and antiques | Ingreso |
| Otros derechos e impuestos | Local taxes | To report state/local tax info | Ingreso |
| Pago en especie | In-kind donations | When issuing CFDIs for tax-deductible donations in kind | Ingreso |
| Persona física coordinado | Vehicle ID for certain income taxpayers | For individuals paying vehicle tax independently | Ingreso |
| Recepción de pagos | Payment complement for deferred/partial payments | When payment is made after the invoice | Pago |
| Recibo de pago de nómina | Employee salary payment | For payroll issuance | Nómina |
| Renovación y sustitución de vehículos | Incentives for renewing public transport | In vehicle replacement programs | Ingreso |
| Sector detallista | Retail transaction details | For invoices in retail sector | Ingreso |
| Servicios parciales de construcción | Construction services for housing | When offering partial construction services | Ingreso |
| Timbre fiscal digital (TFD) | Certification and validation info | Included in all stamped CFDIs | All |
| Turista pasajero extranjero | Tourist data for foreign passengers | When issuing services to foreign tourists | Ingreso |
| Vales de despensa | Food voucher details | Used by food voucher wallet providers | Ingreso |
| Vehículos usados | Used car trade-in info | When receiving a used car as part payment for a new one | Ingreso |
- Complementos Concepto: These are applied at the line-item level for more specific product or service details.
| CC | Description | Used When | CFDI Type(s) |
| Instituciones Educativas Privadas | Adds student name, CURP, grade level | Private schools issuing tuition receipts eligible for tax stimulus | Ingreso |
| Venta de Vehículos | Adds vehicle version code and VIN (Número de Identificación Vehicular) | When selling new cars in specific border regions under special rules | Ingreso |
- Complementos de Retenciones: Used to report tax withholdings and payment information related to income tax (ISR), VAT, and interest paid to foreigners.
| Complement | Description | When to Use | Typical Users | CFDI Type(s) |
| Enajenación de acciones | Used to report sale or transfer of shares or securities, including gains or losses | When reporting capital gains/losses from sale of shares | Investment funds, broker-dealers, corporates | Retenciones |
| Dividendos | Reports dividends and profits from investment instruments | When declaring dividends paid to investors | Corporates, holding companies, trusts | Retenciones |
| Intereses | Reports interest earnings from investment returns | When declaring interest income paid | Banks, investment firms | Retenciones |
| Arrendamiento en fideicomiso | Reports leasing income under trusts, including REITs (FIBRAS) | When trusts lease out assets and report rental income | Trusts, real estate FIBRAS (REITs) | Retenciones |
| Pagos a extranjeros | Reports payments made to foreign residents | When declaring income paid to non-residents | Any company with international suppliers | Retenciones |
| Premios | Reports prizes awarded during a specific period | When reporting prize winnings for tax purposes | Lottery operators, marketing agencies, contests | Retenciones |
| Fideicomisos no empresariales | Reports data on trusts not engaged in business activities | When managing non-commercial trusts | Legal/accounting firms or financial institutions acting as trust fiduciaries | Retenciones |
| Planes de retiro | Reports data on individual retirement plans | When reporting income or contributions to retirement accounts | Financial institutions, pension administrators (AFORES) | Retenciones |
| Intereses hipotecarios | Reports deductible real interest from mortgage loans | When providing interest deduction certificates | Mortgage lenders and credit unions or banks offering home loans | Retenciones |
| Operaciones con derivados | Reports information on financial derivative operations | When transacting with capital-based financial derivatives | Investment banks, stockbrokers and hedge funds | Retenciones |
| Sector financiero | For exclusive use by financial entities acting as trustees | When financial institutions issue CFDIs under fiduciary roles | Banks, brokerage firms, investment funds | Retenciones |
Complementos are validated by the PAC (Proveedor Autorizado de Certificación), and their absence when required leads to rejection or non-compliance.
Addendas
In Mexico, addendas are additional, non-fiscal information sections that can be attached to an electronic invoice. They are used to include commercial, logistics, or sector-specific information that the tax authority does not require for tax purposes but that a customer, supplier, or industry group may need.
They include commercial info outside SAT’s scope, such as:
- Purchase order numbers
- Delivery terms
- Receiving dock or location ID
- Internal customer/vendor codes
How does CFDI work?
Here’s how the typical CFDI issuance flow looks:
- Data generation: Invoice data is created in the ERP/accounting system
- XML transformation: Data is mapped into CFDI 4.0 format per Anexo 20
- Digital signing: The issuer applies their CSD (certificado de sello digital)
- Certification by PAC: A PAC (proveedor autorizado de certificación) validates the XML, assigns a UUID, and applies the timbre fiscal digital
- SAT submission: The PAC forwards the invoice to SAT in real time
- Distribution and archiving: The certified CFDI is sent to the recipient and archived for 5+ years in compliance with NOM-151
Types of CFDI documents
Each CFDI must specify a “TipoDeComprobante” field. Here are the types:
| TipoDeComprobante | Name | Used for |
| I | Ingreso | Sales of goods or services |
| E | Egreso | Credit notes, refunds, and cancellations |
| P | Pago | Receipts for payments of deferred invoices |
| N | Nómina | Payroll documentation |
| T | Traslado | Goods transported without a commercial sale |
Note: A “T” type CFDI must include a complemento carta porte – a mandatory attachment for legal cargo transport.
What is a complemento carta porte?
The carta porte is a complemento required for goods in transit (by land, air, sea, or rail). It includes details on cargo, route, transporter, and permits. Without it, shipments are non-compliant.
Withholdings and informational returns (Anexo 31)
Anexo 31 defines a separate CFDI schema used for reporting withholding tax and non-sale income declarations. These are fiscal documents, not commercial invoices, but must still be digitally signed, certified and archived.
When is it used?
- Paying foreign suppliers (withholding ISR)
- Declaring dividends, leasing income or interest
- Reporting transactions for trusts or investment firms
Cancelling a CFDI
Cancelling e-invoices in Mexico is complex. Article 29-A of the CFF dictates strict rules, requiring a SAT reason code and often recipient approval for cancellations since 2022.
Types of cancellation
| Type | Requires recipient approval? | Typical use |
| Without acceptance | No | Payroll CFDIs, small transactions (≤ MXN $1,000), retenciones (withholding CFDIs), invoices issued to foreign clients, invoices issued via SAT’s “Mis Cuentas” portal |
| With acceptance | Yes | Regular B2B or B2C invoices above MXN $1,000 |
| Non-cancelable | Not possible unless link is broken | When the CFDI is tied to an active related document (e.g. credit note or installment payment) |
How cancellation works
1. Without acceptance
Some CFDIs can be canceled directly, without needing approval from the recipient. Examples include payroll CFDIs, invoices below MXN $1,000, and retenciones. These cancellations must take place within the same fiscal year or before the annual ISR declaration deadline.
2. With acceptance
For most invoices, the recipient must approve the cancellation request. SAT introduced this safeguard to stop companies from canceling invoices already used in tax filings.
- The recipient has 72 hours (three business days) to accept or reject.
- If they do nothing, the CFDI is automatically canceled
- If they reject, the CFDI remains valid
3. Special cases
Invoices linked to active documents (e.g. credit notes to payments, invoices to installment payments) cannot be canceled directly. They must first be unlinked, and additional documentation may be required for balance adjustments.
SAT cancellation reason codes
All cancellations must include one of the following motivo de cancelación codes:
| Code | Meaning |
|---|---|
| 01 | Issued with error, related to a new invoice (requires related UUID) |
| 02 | Issued with error, not related to new invoice |
| 03 | Operation not carried out |
| 04 | Operation nominative (e.g. part of global invoice needing segregation) |
What is an Acuse?
Acuses (acknowledgements) are official receipts or status updates provided by SAT in response to certain actions taken during the CFDI lifecycle, especially around cancellations or the validation of invoices. They confirm the status of an action like cancelling or approving a CFDI.
Types of acuses in the CFDI process:
- Acuse de cancelación: acknowledges the successful cancellation of a CFDI
- Acuse de aceptación: confirms that the recipient has accepted the cancellation request of a CFDI
- Acuse de rechazo: confirms that the recipient has rejected the cancellation request of a CFDI
- Acuse de expiración: this is generated if the recipient does not respond within 72 hours (the CFDI is automatically canceled)
Archiving and legal compliance
All CFDIs must be stored electronically for five years by both issuer and recipient.
- They must comply with NOM-151, ensuring digital document integrity through cryptographic sealing
- Archiving abroad is permitted, but per article 28 of the fiscal code, a copy must be accessible at the taxpayer’s Mexican tax domicile for audits
How can ecosio help businesses achieve worry-free compliance in Mexico?
Although Mexico’s e-invoicing regulations have been in place for over a decade, the country’s CFDI framework is detailed and constantly evolving. Managing compliance manually can be time-consuming and risky.
At ecosio, we make sure your data always matches the latest requirements through always-on monitoring and updates. With our Global E-invoicing Compliance (GEC) solution, you’ll benefit from worry-free compliance with a partner that provides real time updates about mandate changes without lifting a finger.
| Compliance challenge | What SAT requires | How ecosio helps |
| Mandate changes | Rules, versions, etc are updated frequently via SAT publications | ecosio continuously monitors all updates and implements them automatically with no need for manual tracking |
| Complementos | Must include the correct complemento based on the transaction, i.e. carte porte for transportation of goods | ecosio ensures all required complementos are applied correctly before sending to the SAT |
| Addendas | Nothing: addendas are optional and tailored to the trading partner’s needs, not validated by the SAT | ecosio supports addenda integration and mapping, fulfilling trading partner requirements |
| CFDI issuance | XML must be generated, digitally signed, validated by PAC, and submitted in real time | ecosio integrates directly with your ERP to automate CFDI creation, signing, and submission |
| CFDI cancellation | Requires correct reason codes, recipient approval, and SAT acknowledgement | ecosio manages cancellation workflows end-to-end, ensuring compliant status updates (acuses) are captured |
| Archiving | All CFDIs must be stored for 5 years in accordance to NOM-151 | ecosio provides compliant archiving with guaranteed availability for audits |
| Cross-border payments | Withholdings on payments to foreign suppliers must be declared using anexo 31 schemas | ecosio supports CFDI de retenciones, ensuring accurate reporting and withholding |
| Cargo transport (Carta Porte) | Mandatory complemento (add-on)detailing goods, route, and transporter | ecosio handles carta porte requirements seamlessly, ensuring compliant freight documentation |
Ready to simplify CFDI compliance?
Find out how you can make e-invoicing effortless. Talk to one of our e-invoicing experts today and learn how we keep your data aligned with SAT requirements, while giving you complete visibility in your ERP.
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