Quick answer
In Mexico a valid invoice is an electronic CFDI 4.0, an XML file certified by a SAT-authorized provider (PAC). It must include both RFCs, the client name, postal code, and tax regime exactly as registered with SAT, the CFDI use, SAT product and unit codes, taxes, payment method, and the SAT folio and seals.
Required details
Include each of these on the invoice. Some apply only above a value or for certain customers.
| Detail | What to show |
|---|---|
| Issuer RFC, name, and tax regime | Your RFC, your name or company name, and your régimen fiscal. |
| Client RFC, name, postal code, and tax regime | Must match the client Constancia de Situación Fiscal exactly, or the CFDI is rejected. Sales to the general public use RFC XAXX010101000. |
| CFDI use (uso de CFDI) | The code for how the client will use the invoice, such as G03 for general expenses. |
| Place and date of issue | The postal code where the CFDI is issued and the date and time. |
| Product and unit codes | SAT catalog codes (clave de producto o servicio, clave de unidad) for each line, with quantity and description. |
| Unit value and total | Unit price, line amounts, and the total. |
| Taxes | IVA and any withholdings, broken down by rate, plus whether each line is subject to tax (objeto de impuesto). |
| Payment method and form | PUE if paid in a single payment, PPD if paid later or in installments, plus the form of payment such as transfer or cash. |
| Export field | Whether the CFDI covers an export. |
| SAT folio (UUID) and digital seals | Added when the PAC certifies (timbra) the CFDI. |
Good to know
The XML file is the legal invoice. The PDF is only a printed representation, so send both to your client.
Tax rules
IVA and withholdings
The general IVA rate is 16 percent, with an 8 percent rate in the northern and southern border regions for eligible businesses, and 0 percent for exports.
When a company pays an individual for professional services or rent, it usually withholds part of the ISR and IVA, and the CFDI must show those withholdings.
Payments after the invoice (PPD)
If you issue a CFDI with PPD, you must issue a payment receipt CFDI (complemento de pago) for each payment, no later than the 5th day of the following month.
Electronic invoicing
Electronic invoicing has been mandatory for years, and CFDI 4.0 has been the only valid version since April 1, 2023. You can issue CFDIs for free on the SAT portal or through a paid PAC.
Cancel a CFDI only through SAT, giving a reason code. In many cases the client must accept the cancellation.
Record keeping
Keep the XML files and accounting records for 5 years, as set out in article 30 of the Federal Tax Code.
Frequently asked questions
Can I send a PDF invoice in Mexico without a CFDI?
Not as a tax invoice. Clients can only deduct expenses backed by a CFDI. A PDF without a stamped XML is just a quote or a payment request.
What is the difference between PUE and PPD?
PUE means the invoice was paid in full when issued or within that month. PPD means payment comes later or in installments, and you must issue a payment receipt CFDI for each payment.
How do I invoice a foreign client from Mexico?
Issue a CFDI with the generic foreign RFC XEXX010101000, the client name and country, and the export field filled in. Exported services usually carry 0 percent IVA if they meet the export rules.
Related terms
- CFDI A CFDI (Comprobante Fiscal Digital por Internet) is the mandatory electronic invoice format in Mexico.
- Tax ID A tax ID is the number a tax authority assigns to a business for reporting and collecting taxes.
- 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.
- Withholding tax Withholding tax is an amount a client deducts from an invoice payment and pays directly to the tax authority on the supplier's behalf.
Sources
Last reviewed October 22, 2026. Spot something out of date? Let us know.
This page is general information, not legal or tax advice. Rules change and depend on your situation, so check the official sources or ask an accountant before relying on it.