Educational guide
How to Invoice in Mexico
What SAT's e-invoice update page says about CFDI version 4.0: when it took effect, the data each invoice has to carry and how cancellation works, quoted with the date it was retrieved.
This page is for general education only. Tax law, e-invoicing rules, and invoice mandates vary by sector, threshold, and updates from authorities. Confirm requirements with a qualified accountant, lawyer, or government guidance for your situation.
In Mexico, electronic invoices (CFDI) follow the rules of the tax authority, the Servicio de Administración Tributaria (SAT). SAT's e-invoice update page for the 2022 tax reform (Mexico, as retrieved on October 31, 2026) says "A partir del 1 de enero de 2022 entró en vigor la versión 4.0 del CFDI, existiendo un periodo de convivencia con la versión 3.3 al 31 de marzo de 2023 y el 1 de abril de 2023 la única versión válida es la versión 4.0." (our translation: version 4.0 of the CFDI took effect on January 1, 2022, with a period of coexistence with version 3.3 until March 31, 2023, and from April 1, 2023 the only valid version is 4.0).
The same page gives the legal basis as "Artículos 29 y 29-A del Código Fiscal de la Federación" (our translation: Articles 29 and 29-A of the Federal Tax Code). This guide covers what that page says. It doesn't quote IVA rates, certification of invoices or the full list of invoice fields; for those, check SAT's own pages or ask a local accountant.
Here is an illustration in pesos: a design studio bills three days of layout work at MXN 4,500.00 each, 3 × MXN 4,500.00 = MXN 13,500.00, and a printed proof at 1 × MXN 600.00, for MXN 13,500.00 + MXN 600.00 = MXN 14,100.00 before tax. This page doesn't quote an IVA rate, so the example stops before tax. Use your own figures; these are only an illustration.
Invoice checklist for Mexico
Each item has a note on what to include and when it applies.
Issuer's name and fiscal postal code
RequiredSAT's e-invoice update page for the 2022 tax reform (Mexico, as retrieved on October 31, 2026): "Incluye de manera obligatoria el nombre y código postal del domicilio fiscal del emisor y del receptor." (our translation: the name of the issuer and of the receiver, and the postal code of each one's fiscal address, must be included).
Receiver's name and fiscal postal code
RequiredSame page: "Incluye de manera obligatoria el nombre y código postal del domicilio fiscal del emisor y del receptor." (our translation: the name of the issuer and of the receiver, and the postal code of each one's fiscal address, must be included).
Receiver's RFC and tax regime
RequiredSame page: "Los datos mínimos, que deberás conocer de tu cliente para emitir su factura son: RFC, nombre o denominación o razón social, régimen fiscal y código postal de su domicilio fiscal." (our translation: the minimum details you need from your client to issue their invoice are the RFC, the name or company name, the tax regime and the postal code of their fiscal address). It also says "Únicamente se podrá emitir la factura electrónica si el receptor proporciona su régimen fiscal ya que dicha información es obligatoria." (our translation: the electronic invoice can only be issued if the receiver provides their tax regime, because that information is mandatory).
Period of a global invoice
RequiredFor a global invoice, the same page says "Sí, para efectos de emitir la factura global se deberá señalar la información correspondiente a la periodicidad, mes o meses y año." (our translation: yes, to issue a global invoice you must state the period it covers: the frequency, the month or months, and the year).
Tax and regulatory themes in Mexico
CFDI version 4.0
SAT's e-invoice update page for the 2022 tax reform (Mexico, as retrieved on October 31, 2026) says "A partir del 1 de enero de 2022 entró en vigor la versión 4.0 del CFDI, existiendo un periodo de convivencia con la versión 3.3 al 31 de marzo de 2023 y el 1 de abril de 2023 la única versión válida es la versión 4.0." (our translation: version 4.0 of the CFDI took effect on January 1, 2022, with a period of coexistence with version 3.3 until March 31, 2023, and from April 1, 2023 the only valid version is 4.0).
What changed from 2022
The same page lists these changes: "Incluye campos para identificar las operaciones donde exista una exportación de mercancías." (our translation: it includes fields to identify operations that involve an export of goods); "Identifica si las operaciones que ampara el comprobante son objeto de impuestos indirectos." (our translation: it shows whether the operations the document covers are subject to indirect taxes); and "Incorpora nuevos apartados para reportar información respecto de las operaciones con el público en general; así como, aquellas que se realicen a cuenta de terceras personas." (our translation: it adds new sections to report operations with the general public, and operations carried out on behalf of third parties).
Cancelling a CFDI
The same page says "A partir del 2022 será necesario señalar el motivo de la cancelación de los comprobantes." (our translation: from 2022, the reason for cancelling a document must be stated). It adds "Al seleccionar como motivo de cancelación la clave 01 “Comprobante emitido con errores con relación” deberá relacionarse el folio fiscal del comprobante que sustituye al cancelado." (our translation: when you select reason code 01, “document issued with errors, with a related document”, you must link the tax folio of the document that replaces the cancelled one), and "Se actualizan los plazos para realizar la cancelación de facturas." (our translation: the deadlines for cancelling invoices are updated).
Payments complement
For the payments complement (Complemento para recepción de pagos), the same page says "Se actualiza a la versión 2.0." (our translation: it is updated to version 2.0), and "Se incluyen nuevos campos para identificar sí los pagos de las operaciones que ampara el comprobante son objeto de impuestos." (our translation: new fields are added to show whether the payments for the operations the document covers are subject to taxes).
Legal basis
The same page names "Artículos 29 y 29-A del Código Fiscal de la Federación" (our translation: Articles 29 and 29-A of the Federal Tax Code).
Payment methods in Mexico
Availability depends on banks, platforms, and contract terms.
- Bank transfer
- Card payment
Business and cultural tips for Mexico
- Ask for the client's tax regime before you issue the invoice. SAT's e-invoice update page for the 2022 tax reform (Mexico, as retrieved on October 31, 2026) says "Únicamente se podrá emitir la factura electrónica si el receptor proporciona su régimen fiscal ya que dicha información es obligatoria." (our translation: the electronic invoice can only be issued if the receiver provides their tax regime, because that information is mandatory).
- A global invoice names its period. The same page says "Sí, para efectos de emitir la factura global se deberá señalar la información correspondiente a la periodicidad, mes o meses y año." (our translation: yes, to issue a global invoice you must state the period it covers: the frequency, the month or months, and the year).
Questions about invoicing in Mexico
Invoicing guides for other countries
Prefer a product overview for this market? See Billed for Mexico.
Start Invoicing With Billed
Create invoices, track payments and keep your clients' details in one place with Billed.
At a glance
| Topic | What SAT's page says (Mexico, as retrieved on October 31, 2026) |
|---|---|
| Version | "A partir del 1 de enero de 2022 entró en vigor la versión 4.0 del CFDI, existiendo un periodo de convivencia con la versión 3.3 al 31 de marzo de 2023 y el 1 de abril de 2023 la única versión válida es la versión 4.0." (our translation: version 4.0 of the CFDI took effect on January 1, 2022, with a period of coexistence with version 3.3 until March 31, 2023, and from April 1, 2023 the only valid version is 4.0) |
| Issuer and receiver | "Incluye de manera obligatoria el nombre y código postal del domicilio fiscal del emisor y del receptor." (our translation: the name of the issuer and of the receiver, and the postal code of each one's fiscal address, must be included) |
| Client details | "Los datos mínimos, que deberás conocer de tu cliente para emitir su factura son: RFC, nombre o denominación o razón social, régimen fiscal y código postal de su domicilio fiscal." (our translation: the minimum details you need from your client to issue their invoice are the RFC, the name or company name, the tax regime and the postal code of their fiscal address) |
| Tax regime | "Únicamente se podrá emitir la factura electrónica si el receptor proporciona su régimen fiscal ya que dicha información es obligatoria." (our translation: the electronic invoice can only be issued if the receiver provides their tax regime, because that information is mandatory) |
| Cancellation | "A partir del 2022 será necesario señalar el motivo de la cancelación de los comprobantes." (our translation: from 2022, the reason for cancelling a document must be stated) |
When this isn't for you
Written for businesses that issue CFDIs in Mexico. SAT's e-invoice update page for the 2022 tax reform (Mexico, as retrieved on October 31, 2026) says "El contenido de esta página no crea derechos ni obligaciones distintos a los establecidos por las disposiciones fiscales. Es de carácter informativo." (our translation: the content of this page creates no rights or obligations other than those set by the tax rules; it is for information). For IVA, withholding, invoice certification or anything specific to your business, ask a local accountant.