Mexico
Live since April 2014
Mandate Overview
The mandate
Mexico operates the longest-running mandatory e-invoicing regime in the world, managed by the Servicio de Administración Tributaria (SAT). The Comprobante Fiscal Digital por Internet (CFDI) has been mandatory for all VAT-registered businesses since April 1, 2014, with version 4.0 in force since July 1, 2023. Mexico's 2026 tax reform tightens authenticity rules and adds criminal sanctions for invoices not reflecting real transactions, and a new SAT Hydrocarbons supplement becomes mandatory for the energy sector in March 2026.
Timeline
Key milestones
CFDI mandatory for all businesses (replacing CFD)
CFDI 3.3 introduced
CFDI 4.0 mandatory
2026 tax reform tightens authenticity rules; criminal sanctions for false CFDIs
Hydrocarbons supplement v1.0 mandatory for energy-sector CFDIs
Real-time SAT data access required for technology platforms
Flowie Coverage
How Flowie supports Mexico
Flowie generates and validates CFDI 4.0 XML invoices and integrates with PAC (Proveedor Autorizado de Certificación) certification providers. CFDI complementos (carta porte, hydrocarbons, payroll) are supported on a roadmap basis with local certification partners required for full clearance.
FAQ
Common questions
When does CFDI apply to my company?
What is a PAC and do I need one?
Ready for Mexico?
Flowie keeps you compliant, automatically.