Mandatory issuance of Factura Electrónica en Línea (FEL) for all taxpayers, cleared in real time by the Superintendencia de Administración Tributaria (SAT) under Acuerdo de Directorio 13-2018 . Each Documento Tributario Electrónico (DTE) is signed by a SAT-certified Certifier and given a unique authorization number.
B2C
mandatory
since 1 July 2022
All B2C transactions must produce a FEL Documento Tributario Electrónico cleared by SAT, with QR-coded buyer verification supported through the SAT FEL mobile application .
B2G
mandatory
since 1 July 2022
Public bodies require a cleared FEL DTE for all supplier payments, in line with Acuerdo de Directorio 13-2018 .
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Failure to issue or clear a FEL DTE attracts financial penalties under the Tax Code, with denial of input VAT deduction for the buyer in line with Acuerdo de Directorio 13-2018 .
Standards:
SAT FEL standard
Supported Formats:
XML (FEL DTE schema)
PDF visualization with QR
Clearance Model:
Real-time clearance via SAT-certified Certifiers (Certificadores): each Documento Tributario Electrónico is signed by the supplier, transmitted to a Certifier and to SAT for validation, returned with an authorization number, and only then delivered to the buyer.
Archiving Requirements:
4 years retention required by the Tax Code; FEL DTEs archived by both supplier and SAT through the certification network
N/A
Acuerdo de Directorio 13-2018 Establishes FEL
21 September 2018
Legislative
SAT issued Acuerdo de Directorio 13-2018 establishing the Factura Electrónica en Línea (FEL) framework with real-time clearance via certified Certifiers.
FEL Voluntary Phase Begins
1 January 2019
B2B
SAT launched the voluntary phase of FEL and progressively onboarded large taxpayers, supported by the public technical presentation and the FEL technical services document .
FEL Mandatory for All Taxpayers
1 July 2022
general
Following successive expansion resolutions, FEL became mandatory for all taxpayers, with the SAT FEL mobile app supporting consumer-side verification of cleared invoices.