Authorized providers of digital tax receipts (Proveedores Autorizados de Certificación or PACs, for its acronym in Spanish) are created through the tax authority in Mexico for the purpose of broadening the scope and coverage of the services of the Mexican Taxing Authority (Servicio de Administración Tributaria or SAT, for its acronym in Spanish), multiplying the tools and communication between the authority and the taxpayer to facilitate compliance with obligations.

Currently, the SAT has two regulated concepts of third parties that assist in

electronic taxation matters, which also operate in the provision of such services:


Authorized provider of digital tax receipts through the Internet

Electronic invoice and its supplements

Electronic payroll

Electronic withholdings


Service providers that receive electronic documents

Electronic accounting

Tax returns

Although the name of each legal concept is different in the tax regulations, today, the market recognizes PACs as intermediary entities that provide electronic taxation and business value-added services regulated and audited by the SAT.


For such purpose,  the acronym “PAC” is already a reference that encompasses companies:

1. Authorized, regulated, and audited by the SAT, for the offer of electronic taxation services to the general public.


2. Certified digital communication service providers with tax authority, characterized for complying with authentication, non-repudiation, confidentiality, and data integrity principles.


3. Specialized in operating maximum information security technological schemes and availability of services.


4. Backed-up with investments over 10 million pesos and collateral with the Federal Treasury, TESOFE, to prove their technical and legal solvency


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