LATAM · SAT (Servicio de Administración Tributaria)
Mexico
Updated in last 30 days·Atlas data current as of
Universal CFDI mandate live since 2014; v4.0 since Jan 2022. 2026 tax reform tightens rules: Article 49 Bis abbreviated verification, Article 29-A Bis power to declare CFDIs false, criminal liability under Article 113 Bis. Revision E for digital platforms complement.
Cloudare has shipped 1 🇲🇽 Mexico integration · talk to us →// Phased rollout
- 01 Jan 2014 · liveCFDI universal mandateAll taxpayers must issue CFDI.
- 01 Jan 2022 · liveCFDI 4.0Current version with stricter validations.
- 01 Jan 2026 · live2026 tax reform — abbreviated verificationSAT can declare CFDIs false; criminal liability for tax invoice fraud.
- 01 Jan 2026 · liveCancellation extended to ISR returnCFDI cancellation deadline extended to month of annual ISR filing.
- 01 Jan 2026 · liveDigital platforms complement Revision ENew complement for platform economy reporting.
// Penalties
Up to MXN 27,500 per non-compliant CFDI; deductibility denial for recipient; criminal charges from 2026 for fraudulent issuance.
// What you have to do
- Confirm which of your flows are in scopeB2B is mandatory, B2G is mandatory, B2C is mandatory.
- Emit CFDI 4.0 (XML)Your ERP must produce this syntax, not a PDF or a print stream.
- Connect via PAC (Proveedor Autorizado de Certificación)This is the channel, separate from the format. Most projects underestimate it.
- Plan for the Clearance modelThe regulator validates before the invoice is legally issued, so a rejection blocks the sale. Build the rejection path first.
- Retain for 5 yearsArchive the structured original, not a rendering of it.
- Understand the exposureUp to MXN 27,500 per non-compliant CFDI; deductibility denial for recipient; criminal charges from 2026 for fraudulent issuance.
// ERP implementation notes
SAP S/4HANA (incl. DRC) & SAP ECC
SAP DRC Mexico: MX_INVOICE; XML signing via PAC; Revision E complement supported.
Microsoft Dynamics 365 (F&O + Business Central)
D365 F&O Mexico legacy localisation with PAC integration.
// Implementation playbook
Cloudare has shipped 1 Mexico integrations. We will email you the full implementation playbook for Mexico — typical project plan, ERP-by-ERP gotchas, regulator-specific edge cases, sample test data. No marketing.
// Frequently asked questions
What's the current CFDI version?
CFDI 4.0, mandatory since April 2023. CFDI 3.3 is no longer accepted. All XML invoices issued in Mexico must be CFDI 4.0, signed with the issuer's CSD (Certificado de Sello Digital) and timbrado (stamped) by a PAC (Proveedor Autorizado de Certificación).
What's a PAC and do I need one?
Yes. The PAC is the authorised stamper between you and SAT. You generate the CFDI XML, send it to the PAC, the PAC validates and applies the SAT-issued seal, and returns the timbrado XML with UUID. Without PAC certification the invoice is invalid. Mexico's PAC market is competitive — SOLBE, Edicom, Pegaso, FinkOK, Diverza are common.
Carta Porte — what is it and who needs it?
Complemento Carta Porte is a transport-document addendum to CFDI for goods movement. It became mandatory for federally regulated transport in 2022 and has expanded scope since. If you move goods across Mexico — own fleet or carrier — you almost certainly need Carta Porte. The most recent version is 3.1.
Which ERPs are ready for Mexico?
SAP DRC Mexico is mature. Oracle Fusion via Tax Reporting Cloud + Mexican localisation. Microsoft Dynamics 365 F&O with Mexican localisation. Aspel (large in Mexican SME), CONTPAQi — Mexican-native options. Sage Mexico has native CFDI. Most major ERPs integrate via PAC; the variation is which PAC and how clean the bidirectional flow is.
What about CFDI nómina (payroll)?
Payroll receipts are issued as CFDI with the Nómina complemento. Same architecture (CSD + PAC + UUID), different complemento. Many ERP payroll modules handle this natively; the integration burden is on getting the CSD lifecycle and PAC connection right.
What's the archive requirement?
5 years from end of fiscal period, with the timbrado XML preserved. SAT has the right to audit retrospective transactions; the original XML and PDF representation must be retrievable on demand.