— May 16, 2026 · 12 min read

LATAM e-invoicing state of play 2026

Latin America is the historical cradle of the clearance model. Chile invented the DTE format in the early 2000s, Brazil generalised Nota Fiscal Eletrônica in 2008, Mexico rolled out CFDI as soon as 2011. In 2026 the zone counts about twenty separate national arrangements at varied maturity stages. This article surveys them.

Mexico — CFDI 4.0

The Servicio de Administración Tributaria (SAT) has operated since 2011 the Comprobante Fiscal Digital por Internet (CFDI). The version in force in 2026 is CFDI 4.0, generalised on 1 January 2023, with a PAC (Proveedor Autorizado de Certificación) mandatory for the digital tax stamp. Each invoice is validated and stamped by an accredited PAC, which acts as an intermediary between taxpayer and SAT.

The format is XML electronically signed (Sello Digital CSD certificate), with business complementos (pago, nómina, comercio exterior, carta porte 3.0 for ground transport traceability). The scope covers B2B, B2C, payroll, salaries. The PAC ecosystem counts over 80 accredited providers, including Edicom, Solución Factible, Quadrum.

Brazil — NF-e, CT-e, NFS-e

Brazil operates the most mature and most complex system in LATAM: three main families of electronic tax documents. NF-e (Nota Fiscal Eletrônica) for goods (ICMS, IPI), generalised since 2008. CT-e (Conhecimento de Transporte Eletrônico) for transport, operational since 2009. NFS-e (Nota Fiscal de Serviços Eletrônica) for services (ISS), which unified in 2022-2023 its national specifications (formerly municipal) under the Comitê Gestor da NFS-e.

The format is XML digitally signed (ICP-Brasil certificate), submission via SEFAZ webservices (State Treasuries for NF-e and CT-e) or national platform (NFS-e). In 2026, the ongoing tax reform (PEC 45/2019 and the substitution of PIS/COFINS/ICMS/ISS by IBS and CBS) starts to modify schemas, with phased rollout 2026-2033. The new CBS/IBS model demands enriched data on invoices.

Chile — DTE

The Servicio de Impuestos Internos (SII) has operated since 2003 the Documento Tributario Electrónico (DTE), the inventor of the clearance model worldwide. The obligation has been generalised since 2018 for all taxpayers. The format is XML electronically signed (Certificado Digital de Firma Electrónica), with electronic stamp (TED) and folio (CAF) assigned by SII.

In 2026, SII is consolidating the integration of Boletas Electrónicas (B2C) with a real-time stamping system and built-in cooperation with customs services. The ecosystem of proveedores autorizados is mature (Nubox, Defontana, Intima and specialised actors).

Colombia — DIAN and RADIAN

The Dirección de Impuestos y Aduanas Nacionales (DIAN) has operated the Factura Electrónica de Venta since 2018, generalised from 2019. The format is Colombian UBL 2.1 (RFE — Representación Gráfica de Factura Electrónica), electronic signature with ICCS-COL certificate, submission to DIAN for validation and assignment of CUFE (Código Único de Factura Electrónica).

In parallel, RADIAN (Registro de Facturas Electrónicas como Título Valor) became in 2021 the national registry of electronic invoices usable as bills of exchange. This registry enables the secure digital circulation and factoring of receivables. In 2026, the ecosystem consolidates DIAN, RADIAN, e-Documento Soporte (e-DS for purchases from non-taxpayers) and nómina electrónica (payroll).

Peru — SUNAT and OSE

The Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) has operated since 2014 the system of comprobantes electrónicos, generalised in 2020-2022. The Peruvian model relies on OSE (Operadores de Servicios Electrónicos), accredited private actors who validate invoices before transmitting them to SUNAT. The format is Peruvian UBL 2.1 (PE-UBL), XAdES signature.

In 2026, the OSE ecosystem counts about ten major operators. Extension of scope to sectors still partially covered (transport, exports) and integration with SIIA (Sistema Integrado de Impuestos y Aduanas) are the current workstreams.

Argentina — AFIP and FCE

The Administración Federal de Ingresos Públicos (AFIP) has operated since 2015 the Factura Electrónica mandatory for all IVA taxpayers, in RG formats (differentiated by activity and CABA/provinces) and with CAE (Código de Autorización Electrónico) assigned by AFIP. In 2019 Argentina added the Factura de Crédito Electrónica MiPyME (FCE), a negotiable instrument for SME cash flow.

The format is XML/Webservice AFIP, real-time submission to obtain the CAE. In 2026, consolidation focuses on AFIP-ANSES-AFIP customs integration and B2C extension with QR code printing (electronic receipts).

Ecuador — Servicio de Rentas Internas

SRI generalised in 2018 the sistema de facturación electrónica. The format is XML electronically signed (BCE certificate — Banco Central del Ecuador), SRI validation within 24 hours with assignment of the numerical authorisation (clave de acceso). In 2026 the ecosystem is stabilised, with gradual extension to electronic retentions and liquidations.

Uruguay — DGI

The Dirección General Impositiva (DGI) has operated since 2012 the Comprobante Fiscal Electrónico (CFE). The system is generalised, XML format signed (CFE-VAT), with CAE issued by DGI. The accredited operators market is compact (5-10 providers) and ERP integration standardised.

Paraguay — SET and SIFEN

The Sistema Integrado de Facturación Electrónica Nacional (SIFEN) operated by the Subsecretaría de Estado de Tributación (SET) was rolled out in phases between 2019 and 2024, with obligation for large taxpayers, then extension to all enterprises registered in the RUC. The format is XML signed, SIFEN validation with assignment of CDC (Código de Control).

Bolivia — SIN and SFE

The Servicio de Impuestos Nacionales (SIN) rolled out in 2021 the Sistema de Facturación Electrónica (SFE) in phases, with progressive obligation by taxpayer group (SFE includes computarizada, electrónica en línea and electrónica web modes). In 2026, extension reaches SMEs and integration with special regimes.

Costa Rica — Ministerio de Hacienda

The Ministerio de Hacienda has operated since 2018 the electronic invoices system, generalised. The format is XML signed (Firma Digital RACSA), real-time Hacienda validation with 50-character numerical key. The ecosystem is mature.

Panama — DGI and PADAC

The Dirección General de Ingresos (DGI) generalised the Sistema de Facturación Electrónica de Panamá between 2020 and 2022, with two modes: facturador autorizado (direct) or via accredited PAC. The format is XML electronically signed (Certificate Digital).

Dominican Republic — DGII

The Dirección General de Impuestos Internos (DGII) launched in 2024 its Facturación Electrónica system (e-CF — Comprobante Fiscal Electrónico), with phased rollout through 2026-2027. Format is XML, electronic signature, DGII validation.

Conclusion: a settled model

LATAM is the subcontinent where the clearance e-invoicing model reached maturity. The 2026 workstreams are no longer about initial rollout but about modernisation: renewed schemas, integration with other chains (payroll, customs, foreign trade), regional interoperability (ALADI, Mercosur initiatives), and scope extension to marginal sectors. For a multi-country vendor or integrator, complexity stems from formal diversity (eight different XMLs for eight countries) and the SLA sensitivity of national platforms.

See also the articles on MEA e-invoicing 2026, the APAC tracker and cross-jurisdiction arbitration.