Major changes to e-invoicing in Mexico

The Mexican tax authority (Servicio de Administración Tributaria – “SAT”) has announced changes to its CFDI (Comprobante Fiscal Digital por Internet) electronic invoicing system. The changes affect both the CFDI issue and receipt/payment process flows, and will be effective from January 1 2022.

CFDI 4.0

The latest version of the electronic invoice (CFDI) will include the following changes:

• new required data elements for invoicing and B2C invoice reports (e.g. ticket portals and POS solutions)
• addition of postal code of customer
• addition of tax regime/domicile of customer
• addition and validation of customer name
• indication if the CFDI relates to exports
• indicate if CFDI is subject to taxes
• addition of the reason for a cancellation of an e-invoice (with four standard options)
• changes to service response codes related to cancellation of e-invoices
• addition of new validation elements

In addition, there are also major changes to the withholding and payment CFDI 2.0 and Payment Receipt Complement 2.0.

SAT will publish the technical documentation and details of the specific changes on its website.

Find out more about Avalara’s e-invoicing solutions.