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CFDI (Comprobante Fiscal Digital a través de Internet) is the Spanish acronym for digital tax receipt issued through internet. CFDI is currently on its 3.2 version, and is the scheme established by the Código Fiscal de la Federación (Federal Tax Code) as the standard for issuing tax receipts in Mexico.

 

 

1. What version of the CFDI is in force?

From July 01, 2017, version 3.3 of the CFDI came into force.

By means of the facility documented in the 2nd Amendment Resolution to the Miscellaneous Tax Resolution for 2017, version 3.2 of the CFDI may also be used by taxpayers until November 30, 2017.

As of December 01, 2017, the only legally valid version of the CFDI will be version 3.3.

 

 

2.  Who is required to issue a CFDI?

All taxpayers who receive income or make withholdings. (CFF, article 29)

 

 

 3.  What do you need in order to issue a CFDI?

The taxpayer needs:

 

  1. A valid electronic signature issued by SAT, FIEL (Firma Electrónica Avanzada)
  2. A valid digital certificate, CSD (Certificado de Sello Digital) and
  3. To choose an authorized provider of CFDI: PAC, in order to receive the certification services for the e-Invoice.

 

 

4.  Who can stamp a CFDI?

Only a PAC authorized by SAT can stamp or certify a CFDI that abides by the corresponding validations.

Other than a PAC, only SAT (Mexican Taxing Authority) through its free e-Invoice Generation Service can offer certification services of a CFDI to the taxpayers.

 

5.  Since when is the issuance of CFDI mandatory in Mexico?

CFDI is the rule to issue tax receipts as of January 01, 2011.

 

 

Related links

 

Technical documentation and filling guide Exhibit 20 v3.3

 

Information on e-invoice supplements

 

List of providers authorized by the SAT with the capacity of PACCFDI

 

 

Legal Framework

 

•       Federal Tax Code (Código Fiscal de la Federación)

•       Federal Tax Code Rules (Reglamento del Código Fiscal de la  Federación)

•       Resolución Miscelánea Fiscal

•       Omnibus Tax Resolution and its Ammendments (Resolución Miscelánea Fiscal

•       Anexos 1 y 1A de la RMF vigente

•       Anexo 20 de la RMF vigente

•       SAT´s website.

 

 

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