E-Invoicing in Mexico

The obligation to use electronic invoices applies to the B2B sector!

In Mexico, electronic invoicing is (CFDI – Comprabante Fiscal Digital por Internet) a central component of tax and accounting. The Mexican tax authority SAT (Servicio de Administración Tributaria) is responsible for regulating and supervising this system. The SAT introduced the CFDI system to improve tax collection, promote transparency and prevent tax fraud. Since its introduction in 2004 SAT has continuously developed the system to meet the requirements of the modern digital economy.

schedule

2004: Introduction of the CFD (Comprobante Fiscal Digital) on a voluntary basis.

2010: Introduction of the CFDI (Comprobante Fiscal Digital por Internet) for large companies.

From 2011: Expansion of the CFDI to large, medium and small enterprises.

2014: National obligation to use the CDFI

applicability

E-invoices primarily cover Business to Business (B2B) transactions.

format

local XMLformat – CFDI 4.0 

CFDI type " I ” or “income“ 

CFDI type " E " or "expenditure"

CFDI type " T " or "transfer"

CFDI type " N " or "Payroll"

CFDI type " P " or "payment"  

Electronic signature

Electronic signatures are mandatory. An additional electronic seal (CSD – Certificado de Sello Digital) must be present.

Archiving

E-invoices must 5 years There are archiving systems such as the NOM151which give the stored electronic document a higher degree of legal certainty.

Further information

https://omawww.sat.gob.mx/english/


e invoice 2

GOpus® eInvoice

Our GOpus® eInvoice The solution can be integrated into SAP ERP and SAP S/4HANA and supports the creation of outgoing e-invoices in all international country formats. In this way, all your invoice contents can be created and sent between different international invoice issuers and recipients directly from your SAP system and all invoice documents can be archived in comprehensive monitoring. Integration into the SAP modules SD, FI, IS-H, IS-U and SAP Service Invoicing is possible. Further integrations are available on request.


Do you have further questions about our solution or would you like to obtain more detailed information about the e-invoicing regulations in Mexico?

We will be happy to personally assist you with any further questions you may have about our solution and the regulations.

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