Definition
A CFDI (Comprobante Fiscal Digital por Internet) is the mandatory electronic invoice format in Mexico. It is an XML file that must be validated and digitally stamped by an authorized certification provider (PAC) before it is legally valid, which assigns it a unique folio fiscal. Version 4.0 is the current required version.
Also called: Comprobante Fiscal Digital por Internet, Mexican e-invoice, Factura electrónica
CFDI in practice
Each CFDI includes the issuer's and recipient's RFC (tax ID), the recipient's registered name, postal code, and tax regime, the intended use of the invoice, product and service codes from the SAT catalogs, payment method, and taxes.
The stamped XML is the legal invoice. The PDF that businesses usually send alongside it is just a printable representation. Payments received after the invoice date may require a separate payment complement CFDI.
Foreign businesses selling to Mexican clients are generally not required to issue CFDIs, but Mexican clients may ask for specific details to support their own deductions.
Example
A Monterrey marketing agency invoices a client in Guadalajara. Its billing software sends the XML to a PAC, which stamps it with a folio fiscal, and the agency emails both the XML and a PDF to the client.
Frequently Asked Questions
Is a PDF invoice valid in Mexico?
Not on its own for tax purposes. The stamped CFDI XML is the legal invoice. The PDF is a readable copy and should match the XML.
Can a CFDI be cancelled?
Yes, through the SAT, within set time limits and for specific reasons. In many cases the recipient must accept the cancellation.
Related terms
- E-invoicing E-invoicing is the exchange of invoices in a structured electronic format that the recipient's system can process automatically, as opposed to a PDF or paper invoice that must be read and keyed in.
- Tax invoice A tax invoice is an invoice that meets the legal requirements for the buyer to claim a tax credit, typically under a VAT or GST system.
- Tax ID A tax ID is the number a tax authority assigns to a business for reporting and collecting taxes.
- Peppol Peppol is an international network and set of standards for exchanging structured electronic invoices and other business documents between organizations through certified access points.
This page is for general information only and is not legal, tax, or financial advice. Rules change and vary by location, so consult a qualified lawyer or accountant about your situation.