When you issue an invoice in Mexico, the certified XML file is the tax document known as a CFDI. Keep that file as well as the readable PDF. Before sending it to your customer, check the tax details, what you sold, the taxes charged and whether payment has arrived.
The rules below use CFDI version 4.0, the only valid general invoice version since April 1, 2023.
Receiver data for CFDI 4.0
Request these fields before issuing the invoice:
| Field | Review |
|---|---|
| RFC | Match the active tax record exactly. |
| Name or legal name | Use the registered form, including spaces and punctuation. |
| Fiscal postal code | Use the postal code of the receiver's registered tax address. |
| Receiver tax regime | Select an active regime that is compatible with the invoice use. |
| CFDI use | Choose a code permitted for the receiver and the stated purpose. |
SAT lists the first four items as the minimum data a customer must provide to request an invoice. The CFDI use is also a required field under article 29-A of the Federal Tax Code and must be compatible with the receiver's regime in the Anexo 20 catalogs.
An email address is optional and is not part of the tax identity used to certify the XML.
Issuer credentials and access
The Digital Seal Certificate, or CSD, seals the CFDI. The e.firma identifies the taxpayer in broader SAT procedures and may be used to request or renew certificates. Confirm which credential your invoicing system needs and who will have access to it.
- Keep the CSD and private key outside email and shared chat.
- Assign named invoicing users.
- Limit certificate access to the system or staff who issue CFDI.
- Record certificate expiration and renewal ownership.
- Require approval for changes to tax catalogs, bank details and cancellation rules.
- Revoke access when an employee or provider leaves.
The invoice system should log who prepared, certified, sent, canceled and replaced each document.
Fields to review before certification
| Area | Fields or evidence |
|---|---|
| Transaction | Date, place of issue, currency, exchange rate and export code. |
| Item | Product or service key, unit key, quantity, description and unit value. |
| Amount | Subtotal, discount, transferred taxes, withholding and total. |
| Parties | Issuer and receiver RFC, names, regimes and receiver postal code. |
| Payment | Method, form, conditions and related invoice when applicable. |
| Support | Order, contract, delivery, time record or other evidence. |
Describe what you sold or performed clearly enough to match the invoice to the order or contract. For example, *monthly bookkeeping for June* gives the reviewer more information than *services*. Check the product or service code and tax treatment separately.
PUE and PPD
The payment method indicates when the customer pays:
| Code | Use | Related action |
|---|---|---|
| PUE | The full amount was paid before or when the CFDI was issued. | Record the actual payment form. |
| PPD | Payment was not received in full when the CFDI was issued. | Use payment form 99 and issue payment complements as collections occur. |
Rule 2.7.1.39 allows a PUE invoice when full payment is expected by the last calendar day of the issue month, even if it was not received on the issue date. The invoice must state the expected form, and the full amount must actually be collected by month-end. A different payment form or a collection after that limit requires the correction described by the rule.
Do not select PUE merely to avoid payment complements. Payment timing can affect income, VAT and account-receivable reconciliations.
Payment complements
When payment was not received at issuance, rule 2.7.1.32 requires a CFDI with the Payment Receipt Complement. The issuer may prepare one complement per payment or one monthly complement for payments received from the same customer.
The deadline is the fifth calendar day of the month after the payment was received.
Review:
- payment date, currency and exchange rate;
- payment form and bank references;
- UUID of each invoice being paid;
- prior balance, amount paid and remaining balance;
- taxes allocated to the payment;
- consistency with the bank deposit and accounts receivable.
A payment complement records the collection and links it to the original invoice. Keep both XML files so you can follow the transaction from invoicing through payment.
Correcting and canceling a CFDI
All cancellation requests must state one of four reasons:
| Code | Reason |
|---|---|
| 01 | Invoice issued with errors and linked to a replacement. |
| 02 | Invoice issued with errors and no replacement relationship. |
| 03 | Transaction did not occur. |
| 04 | Named transaction included in a global invoice. |
For a replacement under code 01:
- issue the corrected CFDI;
- relate it to the incorrect UUID using relationship type 04, replacement of prior CFDI;
- request cancellation of the incorrect CFDI with reason 01;
- identify the replacement UUID in the request;
- check whether receiver acceptance is required;
- download the cancellation acknowledgment and verify final status.
The replacement relationship does not cancel the original document by itself. The cancellation request is a separate step.
Review an invoice received from a supplier
Before recording a deduction or input VAT credit, check:
- issuer and receiver identities;
- certification UUID and SAT status;
- description and evidence of the purchase;
- product, unit and tax codes;
- amount, currency and exchange rate;
- PUE or PPD against actual payment;
- payment complement when required;
- cancellation or replacement status;
- relationship to the taxpayer's activity and applicable tax requirements.
Use the SAT invoice verification service for material, unusual or disputed documents. Verification confirms status and basic certification data; it does not establish deductibility or the business purpose of the expense.
Monthly close controls
| Control | Evidence |
|---|---|
| Issued CFDI inventory | XML list with current SAT status. |
| Cancellations | Request, reason, acceptance and acknowledgment. |
| Replacements | Original and replacement UUID relationship. |
| Collections | Bank receipts and payment complements. |
| Received CFDI | Approval, payment and tax review. |
| Accounting | Reconciliation by income, accounts receivable, expense and VAT. |
| Filing | Tax workpapers tied to the final CFDI inventory. |
Store the XML files by period and keep the results of your SAT status checks. Recheck status during the close: a supplier may have canceled an invoice after you downloaded it. If that happens, request the cancellation details and any replacement before completing your review.
Common errors
| Error | Correction |
|---|---|
| Receiver name differs from the RFC record | Confirm the registered name before reissuing. |
| Fiscal postal code belongs to a branch or delivery address | Use the receiver's registered fiscal postal code. |
| PUE used for a later partial payment | Review the correction and PPD flow under rule 2.7.1.39. |
| Payment complement lacks an invoice UUID | Reconcile the collection and issue a corrected document. |
| Replacement issued without canceling the original | Complete the separate cancellation request. |
| Only a PDF was archived | Retrieve and preserve the XML and status. |
Frequently asked questions
What data must a customer provide for CFDI 4.0?
RFC, registered name, receiver tax regime and fiscal postal code. The issuer must also select the appropriate CFDI use.
When is a payment complement due?
By the fifth calendar day of the month after payment was received.
Does issuing a replacement automatically cancel the original CFDI?
No. The corrected invoice must be related to the original, and the issuer must separately request cancellation of the incorrect CFDI.
Is the PDF enough for accounting records?
No. The XML is the tax document. Keep it with the PDF, support, status and any cancellation acknowledgment.
Official sources
- SAT: Anexo 20 invoice format.
- SAT: CFDI receiver data.
- SAT: invoice requirements.
- SAT: CFDI cancellation process.
- SAT: 2026 Miscellaneous Tax Resolution, rules 2.7.1.29, 2.7.1.32 and 2.7.1.39.
- Chamber of Deputies: Federal Tax Code.
Review the invoice against the agreement
A technically valid CFDI can still describe the commercial transaction poorly. Compare the recipient, concept, amount, payment method and related documents with the order or contract before issuing. This review reduces corrections and gives collections and accounting the same reference.
