E-Invoicing in Mexico:
CFDI 4.0, PACs & SAT Clearance

Last update: 2026, October 15

Summary

Mexico operates a countrywide e-invoicing mandate based on a Clearance model. All invoices must be validated before delivery, typically through a certified e-invoicing provider (PAC) or directly through SAT’s free tools.

B2G & B2B & B2C Transactions

Mandatory e-invoicing

All invoices must be issued in the CFDI 4.0 XML format and validated by the tax authority (SAT) or a certified provider (PAC), before the issuer delivers them to the recipient electronically, or as a PDF or paper invoice.

What the Law Says

B2G & B2B & B2C E-Invoicing

The Mexican e-invoicing mandate applies nationwide to all transactions: B2G (business-to-government), B2B (business-to-business) and B2C (business-to-consumer).

The e-invoicing mandate in Mexico was implemented gradually and has been fully in effect since 2014. Its legal basis is set out in Article 29 [↗︎] and Article 29-A [↗︎] of the Federal Tax Code.

The obligation follows a Clearance model, requiring invoice issuers to have their invoices validated by the Servicio de Administración Tributaria (SAT), Mexico’s tax authority, before sending them to their final recipients.

More specifically, invoices must be generated in the CFDI 4.0 format (based on XML) and digitally signed using a specific certificate issued by SAT. Each invoice must then be submitted to a certified provider (PAC) [↗︎], which verifies the content of the invoice and validates it on behalf of the SAT.

Alternatively, SAT offers free tools [↗︎] that allow issuers to generate invoices and submit them directly to SAT for validation, either through manual data entry or via a mobile app.

Once validated, the issuer receives the signed CFDI invoice with a unique identifier called the Folio Fiscal.

The issuer is then responsible for delivering the CFDI invoice [↗︎] directly to the final recipient. The sender may also provide a PDF or a printed copy of the electronic invoice. This readable version must contain a QR code, enabling the recipient to confirm through the SAT portal that the invoice was properly validated.

Invoices must generally be archived for five years in their electronic XML format.

Timeline

E-invoicing mandatory

E-invoicing becomes mandatory for all transactions (B2G, B2B, B2C)

CFDI 4.0 format introduced

SAT introduces CFDI version 4.0, alongside the existing 3.3 version during a transition period

CFDI 4.0 format mandatory

The transition ends and all new CFDI invoices must use version 4.0

2014

Jan 1, 2022

Apr 1, 2023

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Technical Details

Mexico’s tax authority (SAT) requires electronic invoices to be cleared before delivery. Validation can take place either through certified e-invoicing providers (PACs) or through the SAT’s free online tools.

Certified E-invoicing Service Providers (PAC)

The Mexican e-invoicing model heavily relies on Authorized Certification Providers (PAC) [↗︎], authorized and supervised by the tax authority (SAT).

They are responsible for officially validating invoices (a process known as “Timbrado”) as part of the clearance process, and may also handle additional steps in the e-invoicing workflow, such as the electronic invoice generation, digital signing, and subsequent delivery to the final recipient.

Becoming a PAC involves obtaining official certification from the SAT, which must be renewed every two years, and complying with strict legal and technical requirements, as highlighted in the RMF 2026, Rules 2.7.2.3 and 2.7.2.4 [↗︎].

Invoice Format & Signature

Under Mexico’s e-invoicing mandate, invoices must be issued in the CFDI 4.0 XML format, in accordance with the official specifications [↗︎].

Before issuing invoices, a business must be registered with SAT and hold a valid e.firma certificate. The e.firma is used to obtain a Certificado de Sello Digital (CSD), a certificate specifically used to issue invoices. The e.firma certificate is valid for four years and must be renewed upon expiry.

When an invoice is issued, it must be digitally signed with the issuer’s CSD. This digital seal links the CFDI to the issuer’s identity and helps ensure that only authorised entities can issue valid invoices.

Invoice Clearance

The invoice issuer must select a PAC to validate the electronic invoice. The PAC verifies the issuer’s digital certificate and the recipient’s RFC, while ensuring that the invoice data complies with SAT requirements.

Once validated, the invoice is assigned a unique identifier known as the Folio Fiscal. The PAC then incorporates SAT’s digital seal into the XML in a process known as Timbrado (“stamping”).

The PAC returns the stamped CFDI to the issuer and transmits a copy to SAT, which retains the invoice data. The issuer can then deliver the invoice to the final recipient.

Alternatively, companies that do not use e-invoicing software or work with a PAC can rely on SAT’s free tools:

the web-based Genera tu factura [↗︎] service
the Factura SAT Móvil app [↗︎]

These tools allow issuers to create and stamp CFDI 4.0 invoices through manual entry or manual upload, without having to rely on a PAC.

Invoice Delivery

Mexico’s e-invoicing framework does not impose a specific invoice delivery channel. However, the issuer must make the CFDI 4.0 XML invoice, including its Folio Fiscal, available to the buyer.

Subject to agreement between the parties, this may be done in several ways, such as:

sending the CFDI XML invoice by email
exchanging the CFDI electronically through the trading partners’ respective PACs
making the CFDI available through an online repository from which the buyer can download it

The issuer may also provide a readable PDF or paper copy of the invoice. This readable representation must include a QR code linking to the SAT verification portal [↗︎], allowing the recipient to confirm the invoice’s authenticity. However, the original tax invoice remains the stamped CFDI 4.0 XML.

The stamped XML ensures the invoice’s integrity and authenticity, while the Folio Fiscal and QR code allow the recipient to verify it through SAT’s portal.

Beyond E-Invoicing: Real-time Data Access Requirements

With Rule 2.9.21, published on December 2025 and implementing article 30-B of the Federal Tax Code, digital service providers and marketplace platforms must allow SAT permanent, online and real-time access to the information that permits verification of the proper fulfillment of tax obligations.

On April 1, 2026, the obligation took effect, and by April 30, 2026, all platforms in scope had to submit their “Notice of Access” (via “Ficha 168/CFF”), which includes providing the SAT with direct login credentials and a technical manual for their database environment.

The Invoicing Hub Word

Mexico

Mexico has been a pioneer in e-invoicing, particularly in the B2B space.

While many countries treated e-invoicing as a voluntary option for years, Mexico made it mandatory as early as 2014, with obligations starting in 2011 for large companies. Its model, built around certified service providers (PACs), has since influenced newer mandates, such as the upcoming French and Spanish ones.

Mexico also stands out for offering several free tools that help smaller businesses generate and submit invoices directly to the tax authority, making compliance more accessible across the board.

That said, Mexico’s e-invoicing framework remains relatively rigid and inward-focused. The PAC certification requirements limit access for international providers, and the use of a proprietary XML format adds complexity for multinational companies used to global standards like Peppol or EN16931 (although these standards only became widespread after Mexico had already led the way in e-invoicing).