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Mexico e-Invoicing

Factura electrónica (CFDI) en México

Updated 14 December 2025

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • Exemptions
  • FAQ

Mexico has mandated CFDI 4.0 (XML) e-invoicing for B2B, B2G and B2C transactions since 2014, with real-time validation through authorised PACs under the SAT clearance (timbrado) model. Each invoice carries a digital seal and a QR verification code.

Mexico e-Invoicing Overview

B2B
mandatory
since 1 April 2014
CFDI 4.0 (XML) mandatory for all taxpayers with real-time validation via PACs.
B2G
mandatory
since 1 April 2014
CFDI required for all invoices to public entities; SAT timbrado (stamping) model.
B2C
mandatory
since 1 April 2014
CFDI tax receipts mandatory for all taxable transactions.

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Read the full Mexico e-invoicing guide

Implementation Timeline(5 events)

Key mandate dates. Select a date for detail, or show all updates below.

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.

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Compliance Regime

CTC Model
Clearance
Real-time clearance via authorized PACs (Proveedores Autorizados de Certificación); SAT validates taxpayer data and issues timbrado fiscal digital
Network
Clearance
Standards
CFDI 4.0 (SAT XML schemas), NOM-151-SCFI-2016 for electronic document conservation

Record-keeping & Reporting

Archiving
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.
SAF-T
N/A
Mexico uses CFDI as the primary electronic tax document; no SAF-T national standard in use.

Technical Formats

CFDI 4.0 (XML) with SAT timbrado digital seal
PDF representation with QR verification code

Penalties

Failure to issue CFDI
Fines range from MXN 19,700 to 112,650 per invoice not issued under Article 84 of the Código Fiscal de la Federación , with amounts indexed annually; repeat offences can trigger preventive closure of the establishment for 3 to 15 days.
Criminal liability for false invoices
Issuing or using CFDIs that cover non-existent, false or simulated transactions carries criminal liability of 2 to 9 years of imprisonment under Article 113 Bis of the Código Fiscal de la Federación ; the 2026 tax reform tightens enforcement, with loss of tax effects and fast-track audits.
Failure to retain accounting records
Non-compliance with 5-year retention requirement under Article 30 of the Código Fiscal de la Federación may result in fines and tax penalties.

Exemptions

Simplified regime taxpayers
Taxpayers under Régimen Simplificado de Confianza (RESICO) have simplified CFDI requirements but must still issue electronic invoices.

Read our full Mexico e-invoicing compliance guide

In-depth mandate analysis, timeline, exemptions, and vendor selection

Official Sources

  • sat.gob.mxOfficial site
Pro SponsorIBM SterlingPro SponsorSERESPro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable

Related Countries

  • Costa RicaMandatory
  • Dominican RepublicMandatory
  • GuatemalaMandatory
  • BelizePlanned

Frequently asked questions about e-Invoicing in Mexico

Yes, e-Invoicing is mandatory in Mexico for B2B (since 2014-04-01) and B2G (since 2014-04-01) transactions.

B2B e-Invoicing in Mexico is mandatory since 2014-04-01. CFDI 4.0 (XML) mandatory for all taxpayers with real-time validation via PACs.

B2G e-Invoicing in Mexico is mandatory since 2014-04-01. CFDI required for all invoices to public entities; SAT timbrado (stamping) model.

Mexico supports the following e-Invoice formats: CFDI 4.0 (XML) with SAT timbrado digital seal, PDF representation with QR verification code.

Mexico uses the following e-Invoicing standards: CFDI 4.0 (SAT XML schemas), NOM-151-SCFI-2016 for electronic document conservation. Archiving requirement: 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..

Real-time clearance via authorized PACs (Proveedores Autorizados de Certificación); SAT validates taxpayer data and issues timbrado fiscal digital

Mexico has penalties for e-Invoicing non-compliance. Failure to issue CFDI: Fines range from MXN 19,700 to 112,650 per invoice not issued under Article 84 of the Código Fiscal de la Federación , with amounts indexed annually; repeat offences can trigger preventive closure of the establishment for 3 to 15 days. Criminal liability for false invoices: Issuing or using CFDIs that cover non-existent, false or simulated transactions carries criminal liability of 2 to 9 years of imprisonment under Article 113 Bis of the Código Fiscal de la Federación ; the 2026 tax reform tightens enforcement, with loss of tax effects and fast-track audits. Failure to retain accounting records: Non-compliance with 5-year retention requirement under Article 30 of the Código Fiscal de la Federación may result in fines and tax penalties.

B2C e-Invoicing in Mexico is mandatory since 2014-04-01. CFDI tax receipts mandatory for all taxable transactions.

Exemptions from Mexico e-Invoicing may apply to: Simplified regime taxpayers. Check specific criteria as exemptions vary by transaction type and business size.