MEXICO-CFDI-CFD

Mexico CFDI/CFD is the history of the two successive Mexican e-invoicing formats — CFD (Comprobante Fiscal Digital) emitted 2005-2013 then CFDI (with Internet) mandatory since 2014.

Definition

The original CFD (2005) was signed locally and submitted to SAT after the fact. CFDI (2014) requires a PAC (Proveedor Autorizado de Certificación) to validate and stamp the invoice in real time. Current CFDI 4.0 (Jan 2022) adds fields (objeto del impuesto, complemento Carta Porte).

Origin

CFD codified by Miscelánea Fiscal 2005. CFDI mandatory from 1 January 2014 by SAT decree. CFDI 4.0 in force from 1 January 2022.

Use

A Mexican company generates a CFDI XML, submits it to a PAC (e.g. Solución Factible). The PAC verifies schema, emitter RFC, computes a Sello SAT and returns the CFDI Timbrado with UUID. The taxpayer forwards it to their customer and archives for 5 years.

Related terms

• CFDI MX — current entry.
• CTC — clearance model.
• Brazil NF-e — comparable LatAm regulator.
• India IRN — comparable regulator.