Type: Legislation
Upgrade to 4.0 CFDI is postponed three months until 1 April 2023.
The Mexican Tax Administration has delayed the launch date of the most recent CFDI e-invoicing system from 1 January 2023 to 1 April 2023. 4.0 modifications consist of:
- Informational criteria for export;
- Reporting connected invoices; and
- Reports of invoice reversals.
Comprobante Fiscal Digital por Internet (CFDI) e-invoicing was implemented by Mexico’s Servicio de Administración Tributaria (SAT) in 2011, and it became mandatory for the majority of taxpayers in 2014. For e-invoices that are also available in PDF, it provides a process for government and customer pre-clearance.
Effective date: 1 April 2023
