CFDI 4.0 electronic invoicing mandatory for every transaction, validated via a SAT-authorized PAC.

Monthly Contabilidad Electrónica reports required via Buzón Tributario; CFDIs retained 5 years, NOM-151 sealed.

2026 reform: SAT can demand proof a CFDI reflects a real transaction (5 days to respond, 15-day SAT resolution).

From 2026: false/simulated CFDIs carry criminal liability of 2-9 years imprisonment for issuers, recipients, and intermediaries.

Business

Mexico — Business: Accounting (CFDI)

All Mexican companies must issue electronic invoices (CFDI 4.0 XML format) for every transaction, validated (timbrado) through a SAT-authorized PAC provider, including the buyer's RFC and fiscal regime. Companies must maintain digital accounting books (Diario, Mayor, Balanza de Comprobación) and submit monthly Contabilidad Electrónica reports via SAT's Buzón Tributario, plus quarterly RNIE (foreign investment registry) reports and a year-end consolidated report. The 2026 tax reform (published 7 November 2025) strengthens CFDI authenticity rules: a new provision requires CFDIs to reflect real transactions, and SAT can demand supporting evidence (photos, videos, audio) within 5 business days, ruling within 15 business days. From 1 May 2026, technology platforms must give SAT permanent online access to tax/operational data. CFDIs must be retained electronically for 5 years by both issuer and recipient, cryptographically sealed per NOM-151. Penalties for incorrect/missing CFDIs run MXN 19,700-112,650 per instance, with repeat offenses risking 3-15 day closures; from 2026, false/simulated CFDIs carry criminal liability of 2-9 years imprisonment.

VerifiedGovernment / official sourceSAT (Comprobante Fiscal Digital por Internet)Last reviewed: 2026-07-19

Key facts

CFDI 4.0 electronic invoicing mandatory for every transaction, validated via a SAT-authorized PAC.
Monthly Contabilidad Electrónica reports required via Buzón Tributario; CFDIs retained 5 years, NOM-151 sealed.
2026 reform: SAT can demand proof a CFDI reflects a real transaction (5 days to respond, 15-day SAT resolution).
From 2026: false/simulated CFDIs carry criminal liability of 2-9 years imprisonment for issuers, recipients, and intermediaries.

Steps

Issue CFDI for every transaction — Via a SAT-authorized PAC, in CFDI 4.0 XML format.
Maintain digital accounting books — Diario, Mayor, Balanza de Comprobación.
File monthly Contabilidad Electrónica — Submitted via SAT's Buzón Tributario.
Retain CFDIs for 5 years — Cryptographically sealed per NOM-151.

Costs

Fine for incorrect/missing CFDI: MXN 19,700-112,650 per instance

Timelines

CFDI retention period: 5 years
SAT online access to platform tax data begins: 1 May 2026

Required documents

CFDI 4.0 invoices
Digital accounting books (Diario, Mayor, Balanza de Comprobación)

Common mistakes

Issuing CFDIs for transactions that did not actually occur — from 2026, this carries criminal liability of 2-9 years, not just fines.