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How does Electronic Invoicing work in Mexico?

Electronic invoicing, also known as invoice stamping in Mexico, was created in 2004 to give users a better experience. In the Mexican e-invoicing system, the PAC (Authorized Certification Provider) is an authorized third party in charge of certifying and generating electronic invoices and other tax documents for users. PACs are certified by the SAT (Mexican Tax Administration Service) and have the authorization to verify and validate electronic invoices.

 

Invoice Format

The electronic invoice, also known as CFDI (Digital Fiscal Receipt over the Internet), is used to verify a transaction between buyer and seller, as well as acting as proof for the tax authority for compliance and auditing purposes. The CFDI includes an encrypted XML file and a readable PDF file. As of April 1, 2023, invoices are now required to be formatted in the CFDI 4.0 version.

The invoice must include the following:

  • Name or Corporate Name of the issuer and receiver
  • Address of the issuer and receiver, including ZIP Code
  • Fiscal Regime of the issuer and receiver
  • RFC (Federal Taxpayer Registry - Tax Identification Number) of both parties
  • Use of the CFDI, coinciding with the Fiscal Regime of the receiver
  • Invoice number, total amount, taxes, and other relevant data
  • The CFDI Type specifying the nature of the transaction
  • A two-dimensional barcode that links to the official SAT page where the authenticity of the document can be verified for printed invoices

 

Requirements

To stamp electronic invoices, these are required:

  • e.Firma / Electronic Signature Key (FIEL) - Users must have a digital certificate called the e.Firma, which allows them to apply for a CSD certificate used to sign CFDI documents including invoices
    • The e.Firma also contains a private key and a public certificate
  • Certified Digital Signature / CSD - Users must sign the CFDI with a digital signature and add the CSD to make the invoice valid
  • Digital Seal - An additional digital signature generated by the SAT and accredited by the PAC after verifying and validating the invoice
  • Archiving - All documents must be archived for 5 years for issuers and recipients

 

Stamping of Electronic Invoices

When the invoice (CFDI) is generated, an unique reference number is assigned to the invoice during the stamping process, which makes the invoice valid and certified by the SAT. The process looks like this:

  1. Obtain the e.Firma from the SAT - This requires an appointment, official identification and your CURP (Unique Population Registry Code), and can be renewed every 4 years
  2. Sign up for a Facturama account
  3. Create the CFDI invoice - Create the invoice in Facturama
  4. Apply the digital signature using your e.Firma - This links your identity to the invoice in a secure manner
  5. Create the digital seal with the CSD - The XML gets encrypted to make it tamper-proof with an electronic security chain which guarantees the invoice is authentic and unique
  6. Send the CFDI - The PAC checks the CFDI generated with the e.Firma and the Digital Seal to ensure compliance, then certifies the file with a stamp, and sends the stamped file to the SAT
  7. Receive the CFDI - The SAT will then receive the stamped CFDI and make it available to the issuer and recipient in their tax portals (within 72 hours)
    1. The recipient can then download the PDF version of the CFDI which includes a QR code linking to the official SAT page where the CFDI can be verified.

 

SAT Portal Resources

Additional information on e-invoicing can be found below: