Invoice requirements in Mexico (2026): CFDI 4.0 explained
In Mexico a tax-valid invoice is a CFDI 4.0 stamped by a PAC. What it must contain (RFC, tax regime, postal code, CFDI use, SAT codes), PUE vs PPD, IVA rates and what a PDF can still be used for.
On this page
Short answer: in Mexico, an invoice is only valid for tax purposes if it is an electronic CFDI 4.0 stamped (timbrado) by an authorised provider (PAC) or by the SAT's free service. It must contain the issuer's and recipient's RFC, the recipient's exact name, tax regime and postal code as shown on their tax certificate, the CFDI use, SAT product and unit codes for each line, the payment form and method (PUE or PPD), and the taxes. A PDF made in a word processor or an online generator is not a factura: use it for quotes, delivery notes or payment receipts instead.
What a CFDI 4.0 must contain
| Data | Notes |
|---|---|
| Issuer RFC, name and tax regime | As registered with the SAT |
| Recipient RFC | Active and validated against the SAT register |
| Recipient name | Exactly as on the Constancia de Situación Fiscal, without abbreviations |
| Recipient tax regime | Mandatory since version 4.0, must match the CFDI use |
| Recipient postal code | The tax address postal code, not the commercial one |
| CFDI use (Uso del CFDI) | From the c_UsoCFDI catalogue; S01 "without tax effects" when the client will not deduct |
| Product or service code and unit code | From the SAT catalogues, one per line |
| Description, quantity, unit price, amount | |
| Tax object and taxes | IVA, and withholdings where they apply |
| Payment form and method | PUE (paid in one payment) or PPD (paid later or in instalments) |
| Folio fiscal (UUID), digital seals, QR code | Added when the CFDI is stamped |
IVA rates
- 16% general rate.
- 8% in the northern and southern border regions for businesses registered for the incentive.
- 0% for some goods such as most basic food and exports.
PUE, PPD and the payment complement
- Use PUE when the invoice is paid in full at issue or within the same month.
- Use PPD when it will be paid later or in instalments. Each payment then needs a payment complement (REP), issued no later than the 5th calendar day of the following month.
- Sales to the general public are grouped in a global invoice using the generic RFC XAXX010101000.
Cancellations
A CFDI is cancelled with one of the four official reasons (codes 01 to 04). The recipient usually has 3 business days to accept; some cases, such as amounts under MXN 1,000 or cancellations within 72 hours, do not need acceptance.
2026 status
The Miscellaneous Tax Resolution for 2026 keeps CFDI 4.0 as the only valid version. The SAT now cross-checks issued, received and declared CFDI to detect simulated operations, so data errors are costly.
What you can do with our tools
A CFDI must come from a PAC or from the SAT portal, so our invoice generator does not replace it. It is still useful for the documents around the sale: a quote (cotización), a delivery note (nota de remisión), a payment receipt or a proforma invoice for foreign clients.
Bill a client for goods or services, with taxes, discounts and a due date.