In the first part of our overview of the Mexican network clearance model, we explained how the Mexican Tax Administration (SAT) implemented its Comprobante Fiscal Digital por Internet (CFDI), its XML e-invoicing format, in 2011. To validate and control the invoices, PAC entities (Proveedor Autorizado de Certificación) are carrying out tax duties on behalf of the SAT. In the following article, we will review the benefits of having a network of certified third parties, and some of the inherent structural issues.
Source: summitto.com
