- E-invoicing system in Mexico requires transactions to be created as CFDI and submitted to authorities for legal compliance
- Applicable to all invoice issuers and recipients except for foreign digital service providers
- Applies to all B2B, B2C, B2G domestic transactions and cross-border export/import transactions
- Transaction data set must be transmitted to PAC for validation and then sent to SAT
- Global invoice is issued when purchasers do not request digital tax receipt over the Internet
- Taxpayers can prepare daily, weekly, or monthly CFDI for operations with the general public
- Global invoice is sent in XML to PAC and SAT, while proofs of operations are provided to customers in an agreed manner
Source: jbfiscalconsulting.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
