CFDI — the Mexican e-invoice

The CFDI (Comprobante Fiscal Digital por Internet) is Mexico's mandatory electronic invoice, governed by the SAT (Servicio de Administración Tributaria). Together with Brazil and Chile, Mexico is one of the world's clearance pioneers — long before Europe.

What is the CFDI?

In Mexico an invoice only exists for tax purposes as a CFDI: an XML document conforming to the SAT's Anexo 20, signed and certified before being handed to the customer. The scheme covers far more than sales invoices: credit notes, payroll receipts (nómina), payment receipts, transport documents — everything runs through the same format and certification circuit.

The timbrado: CSD, PAC and UUID

The Mexican circuit relies on delegated certification:

1. The issuer generates the XML and signs it with its CSD (Certificado de Sello Digital), issued by the SAT.
2. A PAC (Proveedor Autorizado de Certificación) — a private provider authorised by the SAT — validates the document and affixes the Timbre Fiscal Digital: the UUID (folio fiscal), timestamp and seal.
3. The PAC forwards the stamped CFDI to the SAT; the issuer delivers it to the customer.

Anatomy of a CFDI

<cfdi:Comprobante Version="4.0"
    xmlns:cfdi="http://www.sat.gob.mx/cfd/4"
    Serie="A" Folio="4127" Fecha="2026-07-05T10:30:00"
    TipoDeComprobante="I" Moneda="MXN" Total="11600.00"
    LugarExpedicion="06600" Sello="..." NoCertificado="..." >
  <cfdi:Emisor Rfc="ABC123456XY1" Nombre="Proveedora Digital SA"
      RegimenFiscal="601"/>
  <cfdi:Receptor Rfc="XAXX010101000" Nombre="Cliente Ejemplo"
      UsoCFDI="G03" DomicilioFiscalReceptor="06600" RegimenFiscalReceptor="616"/>
  <cfdi:Conceptos>
    <cfdi:Concepto ClaveProdServ="81111500" Cantidad="1"
        Descripcion="EDI consulting" ValorUnitario="10000.00"
        Importe="10000.00" ObjetoImp="02"/>
  </cfdi:Conceptos>
  <cfdi:Complemento>
    <!-- TimbreFiscalDigital affixed by the PAC: UUID, timestamp, SAT seal -->
  </cfdi:Complemento>
</cfdi:Comprobante>

Attributes carry strict SAT catalogue codes: RegimenFiscal (tax regime), UsoCFDI (use at the recipient), ClaveProdServ (product/service classification), ObjetoImp (tax applicability). Version 4.0 tightened recipient data validation (name, postcode and tax regime must match the SAT registry).

Complementos: Pagos, Carta Porte, Nómina

• Complemento de Recepción de Pagos — mandatory for deferred/partial payments: each collection generates a payment CFDI tied to the original invoices by UUID.
• Carta Porte — the goods-transport complement, required for road, rail, air or sea movement.
• Nómina — the Mexican payslip is a CFDI.
• Addenda — a non-fiscal commercial extension (logistics data demanded by large buyers, e.g. retailers), inserted after stamping.

Cancellation and lifecycle

A stamped CFDI cannot be “deleted”: it is cancelled through the SAT with a codified reason (error with or without a replacement document…). Since 2022, many cancellation cases require the recipient's acceptance and may demand a replacement CFDI linked to the original. The SAT exposes public verification of any CFDI by UUID.

CFDI in the global CTC landscape

• vs Italy's SdI: same clearance philosophy, but certification delegated to PACs rather than a single State hub.
• vs Brazil's NF-e: Brazil authorises before goods circulate (SEFAZ); Mexico certifies the comprobante fiscal continuously.
• vs EN 16931: the CFDI predates and is independent of the European semantic model — multinationals need a mapping layer.

Further reading

• SAT — Anexo 20 (CFDI specification).
• The country page: Mexico.
• The Latin-American cousins: NF-e (Brazil), DTE (Chile).