Taxpayers under Régimen Simplificado de Confianza (RESICO) have simplified CFDI requirements but must still issue electronic invoices.
Penalties
Failure to issue CFDI
Fines range from MXN 17,020 to MXN 97,330 per invoice not issued per SAT penalty schedule .
Failure to retain accounting records
Non-compliance with 5-year retention requirement under CFF Article 30 may result in fines and tax penalties.
Standards:
CFDI 4.0 (SAT XML schemas)
NOM-151-SCFI-2016 for electronic document conservation
Supported Formats:
CFDI 4.0 (XML) with SAT timbrado digital seal
PDF representation with QR verification code
Clearance Model:
Real-time clearance via authorized PACs (Proveedores Autorizados de Certificación); SAT validates taxpayer data and issues timbrado fiscal digital
Archiving Requirements:
5 years retention per Código Fiscal de la Federación Article 30 ; Original XML must be retained by both issuer and recipient; Optional compliance with NOM-151-SCFI-2016 provides enhanced legal validity for archived documents.
N/A
Mexico uses CFDI as the primary electronic tax document; no SAF-T national standard in use.
CFDI introduced for large taxpayers
1 January 2011
Large taxpayers
Electronic invoicing via CFDI became mandatory for taxpayers with annual income exceeding MXN 4 million.
CFDI mandatory for all taxpayers
1 April 2014
National
CFDI became mandatory for all taxpayers in Mexico per SAT regulations .
NOM-151-SCFI-2016 effective
30 March 2017
Archiving
Official Mexican Standard NOM-151-SCFI-2016 for electronic document conservation and digitalization published.
CFDI 4.0 released
1 April 2022
National
CFDI 4.0 introduced with enhanced validation and data requirements; mandatory transition period began.
CFDI 4.0 fully mandatory
1 April 2023
National
Full mandatory enforcement of CFDI 4.0 for all taxpayers; CFDI 3.3 no longer accepted.