What is a CFDI and why is it mandatory?
A CFDI (Comprobante Fiscal Digital por Internet) is Mexico's official electronic invoice. Created by SAT to control fiscal transactions and reduce tax evasion. Since 2014, it is the only valid fiscal receipt in the country.
Every individual or corporation conducting commercial operations in Mexico must issue CFDIs when selling goods, providing services, paying employees (payroll CFDI), or withholding taxes.
Current version: CFDI 4.0
Since January 2023, the current version is CFDI 4.0. Key changes from 3.3:
- Includes the name and tax address of the recipient — mandatory data.
- Adds the postal code of the tax address for both issuer and recipient.
- CFDI 3.3 is completely cancelled and can no longer be issued.
How to issue a CFDI — Three options
Option 1: SAT Portal (free)
SAT offers its own billing system at factura.sat.gob.mx, completely free. Ideal for low-volume issuers (under 10-20 monthly invoices).
Option 2: PAC (Authorized Certification Provider)
PACs are SAT-authorized companies that stamp CFDIs. Examples: Facturama, Edicom, SICOFI, CONTPAQi, Aspel. They offer plans from free to paid depending on volume. Better for high volumes or ERP integration.
Types of CFDI you should know
| Type | When to use |
|---|---|
| Ingreso (Income) | When selling or charging for a service |
| Egreso (Expense) | Credit note or discount on a sale |
| Nómina (Payroll) | Employee salary payments |
| Pago (Payment) | When payment is received after the original invoice |
CFDI cancellation
Cancelling an invoice requires: the CFDI's UUID, a cancellation reason (SAT catalog), and if the amount exceeds $1,000 MXN, the recipient must accept the cancellation within 72 hours.
Consequences of not invoicing correctly
- SAT fines up to $87,000 MXN per unissued receipt.
- Expenses without CFDI are not deductible.
- Possible cancellation of digital stamps (inability to continue invoicing).
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