MEXICO-CFDI-4-0-DETAIL

Mexico CFDI 4.0 SAT e-invoice 2022+ obligatoire.

Définition

CFDI 4.0 vs 3.3 changes : (1) RegimenFiscal recipient obligatoire : sender must specify recipient's fiscal regime (601 General Persona Moral + 612 Persona Fisica + many more), validates against SAT registry. (2) DomicilioFiscalReceptor : recipient zipcode obligatoire (CP Codigo Postal Mexico), must match registered domicile SAT records. (3) Objeto Impuesto : explicit tax object label per line item (01 No objeto + 02 Si objeto + 03 Si objeto y no obligado al desglose + 04 Si objeto y no causa impuesto). (4) Exportacion : new attribute Exportacion indicate export type (01 No es operacion exportacion, 02 Definitiva, 03 Temporal). (5) Periodicidad mensual factura global : new rules for monthly global invoice consolidating B2C. (6) Validation : SAT-published catalogos updated, stricter validation by Authorized Certified Providers (PAC Proveedor Autorizado de Certificacion). Format XML 4.0 (sat:cfdi/40 namespace, new schema). Penalties non-compliance : MXN 17000-93000 per CFDI issued non-conforming. ~85M+ CFDIs issued daily Mexico 2024.

Origine

Mexico CFDI 4.0 announce 2021 Miscelania Fiscal SAT ; entree en vigueur 1 janvier 2022 ; obligatoire 1 juillet 2022 ; CFDI 3.3 sunset janvier 2023 ; ~85M CFDIs/jour 2024.

Exemple en contexte

FEMSA Coca-Cola Mexico emits ~5M CFDIs/jour B2B + B2C : invoices issued CFDI 4.0 via PAC integration (e.g., Edicom, SOLE) + SAT signature, sub-100ms latency per CFDI, integration SAP ERP local Mexican fiscal SAP localization.

Termes liés

• SAT CFDI — version historique.