Si tienes un negocio en México o trabajas como independiente, seguramente has escuchado hablar del CFDI. El Comprobante Fiscal Digital por Internet (CFDI) es el documento electrónico obligatorio que ampara las transacciones de bienes, servicios o ingresos en México.
Electronic invoicing in Mexico, known as CFDI (Comprobante Fiscal Digital por Internet), is the system established by the Tax Administration Service (SAT) to document all economic transactions in the country. Its use is mandatory for all taxpayers, including legal entities, independent professionals, and individuals engaged in business activities or service provision.
Un CFDI es equivalente a la factura tradicional en papel, pero se expide y valida de manera digital. Conocido por muchos como sinónimo de la factura electrónica, Digital por Internet CFDI es en realidad algo más que la comprobación de una transacción. La factura electrónica es la representación digital de un Comprobante Fiscal, apegada a los estándares de seguridad definidos por el SAT en el Anexo 20 de la Resolución de Miscelánea Fiscal.
Puede ser generada, transmitida, almacenada y enviada, utilizando medios electrónicos. Cuenta con un sello digital que garantiza su origen, autenticidad y validez ante el SAT. El CFDI describe el costo del producto vendido o del servicio prestado y desglosa los impuestos aplicados según el caso. Un CFDI consta de información detallada sobre el emisor y el receptor, incluyendo sus nombres, direcciones fiscales y números de registro tributario. Este tipo de comprobantes fiscales digitales, también deben incluir el monto total de la transacción, los impuestos aplicables (como el Impuesto al Valor Agregado o IVA), así como la forma de pago y el método de recepción del pago.
El folio fiscal o UUID es el identificador único del CFDI asignado durante el timbrado. Lo encuentras en el XML y el PDF de la factura, generalmente en la parte superior o inferior del documento.
Lea también: ¿Necesitas tu RFC? Aquí te decimos cómo
Proceso de Emisión y Validación del CFDI
¿Cómo se genera un CFDI? Es un Comprobante Fiscal Digital que se emite a través de Internet. Es generado por el contribuyente a través de una aplicación informática. Desde 2011, el SAT exige su uso para todas las operaciones comerciales formales.
El proceso de emisión de un CFDI implica que el contribuyente, a través de un Proveedor Autorizado de Certificación (PAC), timbre o valide la factura con el SAT. Una vez generado se envía a un Proveedor Autorizado de Certificación (PAC) para ser validado, se le asigne un folio fiscal y se le incorpore el Sello Digital del SAT. Este timbrado es un sello digital que confirma que el comprobante cumple con todos los requisitos fiscales y que queda registrado en la base de datos del SAT.
En otras palabras, son facturas electrónicas (documentos electrónicos en formato XML) que deben llevar un “Timbrado”, elemento que agrega un PAC para darle validez. Este e-Invoicing model stands out for its high level of control, as each invoice must be validated in real time by an Authorized Certification Provider (PAC) before it becomes legally valid, ensuring the authenticity and integrity of the information.
Para que sea válido, debe contener ciertos requisitos fiscales como: el RFC del emisor y del receptor, el desglose de impuestos (IVA, IEPS, retenciones, etc.), la descripción de los bienes o servicios, el uso que le dará el receptor al comprobante y la fecha de expedición. La cadena original de certificación es un conjunto de datos que se utiliza para generar los sellos digital y fiscal.
CFDI 4.0: Requisitos y Actualizaciones
CFDI 4.0 requirements: the foundation for SAT compliance. El CFDI 4.0 es la versión más reciente del Comprobante Fiscal Digital por Internet (factura electrónica) en México, implementada por el SAT para modernizar el sistema de facturación electrónica y mejorar el control fiscal. The current version of Mexico’s e-Invoicing system is CFDI 4.0, introduced stricter tax data validation requirements.
Lea también: ¿Cómo imprimir el RFC correctamente?
This standard impacts not only the issuance and receipt of electronic invoices but also related documents such as withholding CFDIs and complements like payments, Carta Porte (Bill of Lading), and payroll. One of the most significant changes in this version is the requirement for the recipient’s data to exactly match the records held by the SAT, raising the level of accuracy required when generating invoices.
El SAT ha aclarado que la actualización no introduce modificaciones en la estructura XML ni en los esquemas XSD del CFDI 4.0, por lo que no existen cambios en el formato técnico de la factura electrónica. Los cambios afectan principalmente al catálogo c_NumPedimentoAduana, al que se han incorporado nuevas relaciones de pedimentos aduaneros para mejorar la validación de la información declarada en los comprobantes fiscales digitales.
Información Clave para la Emisión de CFDI 4.0
To issue a CFDI correctly, key information must be included, such as:
- Recipient’s name or legal business name
- Valid and active Tax ID (RFC)
- Postal code of the tax domicile
- Recipient’s tax regime
- Intended use of the CFDI
- Indicator of whether the transaction is an export
In addition, the SAT enhanced tax data validation and introduced new controls, such as determining whether line items are subject to taxation. In practice, any discrepancies in the information can block the stamping of the invoice, directly impacting business operations and compliance.
Tipos de CFDI
¿Cuántos tipos de CFDI existen? ¿Un solo CFDI sirve para todo? No. Conocer los diferentes tipos CFDI es clave para emitir correctamente tus comprobantes fiscales en México. Usar el CFDI correcto según el tipo de operación: El SAT pide que uses el CFDI de tipo ingreso, egreso, traslado, nómina o pago, dependiendo del caso. Los tipos principales son:
Lea también: Obtén tu RFC fácilmente
- tipo “I” o tipo Ingreso.
- Tipo “E” o de Egreso.
- tipo “T” o tipo Traslado.
- tipo “N” o tipo Nómina.
- tipo “P” o tipo Pago.
Emitir CFDI por tus ingresos: Cada vez que vendas un producto o servicio, debes generar un CFDI. Entregar el CFDI a tu cliente: El cliente tiene derecho a recibir su comprobante en XML (archivo oficial) y PDF (versión visual).
Complementos del CFDI
CFDI complements: required information based on the transaction. The CFDI is not a static document, but a flexible structure that can be enhanced through complements, which incorporate specific data based on the nature of each transaction. Proper application is critical to ensure compliance, particularly in regulated sectors or more complex operations.
El uso de la facilidad de nodos opcionales "Complemento" y "ComplementoConcepto" es parte de estas especificaciones, al igual que el uso de la facilidad de ensobretado "Addenda".
Complemento de Pagos (Complemento de Recepción de Pagos)
CFDI Payments complement. The CFDI Payments Complement (Complemento de Recepción de Pagos) is a mandatory Mexican tax document required for partial payments or deferred payments (PPD). Its purpose is to accurately reflect payments made after the invoice has been issued. La versión del CFDI 4.0 actualiza el complemento de pagos 2.0, el comprobante de retenciones e información de pagos 2.0 y la cancelación de documentos.
Following its latest update, it now requires a higher level of detail, including:
- Inclusion of the total amount of payments
- Identification of payments subject to taxation
- Breakdown of transferred and withheld taxes
- Exclusive use with “P” type receipts
- Updates to validations and catalogs
Complemento de Comercio Exterior (Foreign Trade Complement)
CFDI Foreign trade complement. The CFDI Foreign trade complement (Complemento de Comercio Exterior) is essential for companies involved in export activities, as it allows these transactions to be properly identified and includes detailed information about the goods. Its use is mandatory for definitive exports, making it a crucial requirement for businesses operating internationally.
The latest version introduced significant changes aimed at improving data accuracy and control, including:
- Incorporation of importer or foreign recipient details
- Inclusion of international tax identifiers (Tax ID)
- Greater level of detail for goods, values, and exchange rates
- Definition of a new prefix and namespace
- Removal of attributes such as TipoOperación
- Mandatory inclusion of previously optional nodes, such as address and goods
- Adjustments to decimal precision
- Updates to catalogs
Complemento de Nómina (Payroll Complement)
CFDI Payroll complement. The CFDI Payroll Complement (Complemento de Nómina) is used to report payments made by a company to its employees, including salaries, benefits, and deductions. Its use is mandatory, and the document must be stamped by an Authorized Certification Provider (PAC) to be considered valid for tax purposes with the SAT.
The latest version introduced several enhancements to improve data quality and ensure alignment with CFDI, including:
- Standardized date formats in line with Annex 20
- Validations aligned with CFDI 4.0 requirements
- Removal of previous validations related to version and payment method
- Mandatory reporting of complete employee details, including RFC, name, tax regime, and postal code
Complemento de Hidrocarburos y Productos Petrolíferos
Hydrocarbons and Petroleum Products Complement. The SAT published version 1.0 of the supplement for invoicing hydrocarbons and petroleum products, which must be incorporated into the CFDI 4.0 for transactions related to the sale of fuels. This mechanism is part of the Mexican government’s efforts to strengthen traceability in the fuel market and combat illicit practices such as theft, technical smuggling, and irregular sales.
Sujetos a este Requisito
Who is subject to this requirement? The add-on applies to establishments, distributors, and retailers that sell regular, premium, or diesel fuel. It also indirectly impacts companies that deduct this type of expense, such as transportation and logistics firms or businesses with fleets, as they will depend on receiving properly issued receipts for tax purposes. To issue these CFDI, taxpayers must hold a valid permit from the National Energy Commission (CNE).
During the stamping process, the PAC validates this information; if the permit is not valid or the data does not match, the receipt cannot be certified. In this context, it is necessary to have CFDI that correctly include the addendum in order to deduct the expense and claim the VAT credit, which requires companies to review their own systems as well as their suppliers’ tax compliance.
Inclusión en el CFDI
How should it be included in the CFDI? This hydrocarbons and petroleum product supplement can only be used on receipts of the income or expense type and is excluded from CFDI for payments, transfers, or payroll. Additionally, the supplement must be added at the item level within the receipt’s XML structure. This is particularly relevant in transactions involving multiple product types, as each must include its own supplement information.
Información Obligatoria para el Complemento
Mandatory information for the supplement. The supplement includes a set of key data that must be correctly integrated into each item:
- Supplement version
- Type of permit granted by the authority
- Permit number
- Hydrocarbon or petroleum product code
- Specific by-product (regular gasoline, premium gasoline, or diesel)
Validaciones del Complemento
Supplement Validations. During the CFDI stamping process, the PAC performs a series of automatic validations to ensure the consistency and validity of the information declared in the supplement. Among the main validations, the system checks that the permit number is valid in the official records of the National Energy Commission (CNE), that the issuer’s RFC matches the permit holder, and that the product code used in the CFDI correctly corresponds to the hydrocarbon or petroleum product code declared in the supplement. If any of these validations fail, the receipt cannot be certified.
Complemento de Retenciones e Información de Pagos
CFDI for Withholdings and Payment Information. The CFDI for Withholdings and Payment Information (Complemento de Retenciones e Información de Pagos) is a digital tax document used to document tax withholdings applied to certain transactions, particularly those involving foreign residents or specific items such as dividends, interest, leases, share disposals, or financial instruments. It is a critical document across various tax scenarios, ensuring the accurate reporting of obligations derived from these transactions. Se modifica la constancia de retenciones para incluir el domicilio fiscal del receptor y un nuevo nodo para relacionar con el CFDI el comprobante de retenciones e información de pagos 2.0.
The latest version introduced updates aligned with CFDI 4.0, including:
- Inclusion of the place of issuance
- Ability to link related CFDIs
- Mandatory inclusion of the issuer’s and recipient’s name, tax regime, and postal code
- New attributes in totals, such as profit and income tax (ISR)
- Updates to validations and catalogs
Complemento de Aerolíneas (Airline Complement)
CFDI Airline Complement: sector-specific requirements. The airline industry is subject to specific e-Invoicing obligations. Airlines must use this specific CFDI complement for ticket sales in compliance with current tax regulations. These invoices must be generated across multiple sales channels, including airport counters, online platforms, and travel agencies. In all cases, passengers must provide their RFC and tax details, and the invoice must be issued within a maximum of two business days.
Managing these CFDIs involves:
- Collection and validation of passenger tax information
- Automated invoice generation and certification
- Delivery in XML and PDF formats
- Integration with airline management systems
Cancelación de CFDI
CFDI cancellation: requirements and updated process. Cancelar CFDI de forma correcta: Si te equivocaste en una factura, no basta con borrarla. CFDI cancellation is a regulated procedure aimed at preventing misuse and ensuring transparency in tax reporting. Once the request is submitted, the recipient has 72 hours to accept or reject it; if no response is provided within this period, the cancellation is deemed accepted. There are specific cases where recipient approval is not required, such as low-value invoices, payroll CFDIs, transactions with the general public, or when the cancellation is performed within 72 hours of issuance.
Ventajas del CFDI
El CFDI ofrece diversas ventajas tanto para los contribuyentes como para el SAT y la economía en general.
- Seguridad y validez fiscal: Cada CFDI cuenta con un sello digital y un folio fiscal único (UUID) que garantiza su autenticidad.
- Facilidad de almacenamiento y consulta: Al ser un documento digital, no es necesario conservar facturas en papel.
- Transparencia y control tributario: El SAT puede verificar en tiempo real las facturas emitidas y recibidas, lo que disminuye la evasión fiscal y el uso de comprobantes falsos.
- Eficiencia en procesos administrativos: La emisión, recepción y validación de CFDI se hace en cuestión de segundos.
- Reducción de costos: Al eliminarse el papel, la impresión y el envío físico de facturas, las empresas ahorran dinero.
- Comprobar ingresos y gastos: Cada CFDI deja constancia de lo que vendiste o de lo que compraste.
- Tener un mejor control contable: Todo queda en línea y digital.
Nuevas Obligaciones Fiscales en 2026
Electronic invoicing in Mexico (CFDI), regulated by the Tax Administration Service (SAT), is evolving toward a more stringent tax compliance model. In 2026, new obligations will be introduced, such as online access to tax information for technology platforms and the hydrocarbons supplement, strengthening real-time oversight and requiring companies to adapt their systems to comply with regulations.
Acceso en Línea a la Información Fiscal para Plataformas Tecnológicas
Online Access to Tax Information: New Obligation for Technology Platforms. The 2026 Miscellaneous Tax Resolution introduced, through Article 30-B of the Federal Tax Code, the obligation to allow the SAT permanent online access to the tax information of taxpayers who provide their services through technology platforms. Aligned with Articles 1-A Bis and 18-B of the VAT Law, this measure represents a structural shift in the tax control model, complementing the current reporting-based approach with direct access to company systems.
¿A Quién Aplica este Requisito?
Who does this requirement apply to? This obligation applies to both foreign and domestic companies, as long as they operate in Mexico and provide their services through technology platforms, including:
- Digital intermediation platforms
- Marketplaces and e-commerce platforms
- Transportation, mobility, and delivery apps
- Streaming or digital content platforms
- Digital education services
Información Requerida por el SAT
What information must be made available to the SAT? The SAT will be able to access detailed tax and transactional data to verify proper compliance with tax obligations. Data must be available at the individual transaction level and in a structured format.
Key data requirements include:
- Type of transaction or service provided
- Customer’s Tax ID (RFC)
- Transaction amount
- VAT charged
- CFDI tax folio or receipt identifier
- Payment methods used
- Supplier or provider information (name, RFC or tax ID, tax residence)
- Associated payment accounts or CLABE
- Withheld taxes (income tax, VAT, IEPS)
- Additional information depending on the type of transaction
This level of detail requires that all data be consistently organized, kept up to date, and continuously available to the tax authority.
Requisitos Técnicos y Operacionales
Technical and operational requirements. The regulation establishes that the information must be available no later than the day after a transaction occurs, organized on a per-transaction basis, and accessible for both individual and bulk queries. In addition, it must be archived for at least five years and remain permanently available. Unlike previous models, this requirement eliminates the need to submit files to the SAT. Instead, the authority will directly access the taxpayer’s systems, which requires a technological infrastructure capable of supporting this level of connectivity.
Cómo se Concede el Acceso al SAT
How should access be granted to the SAT? This process is formalized through a free-form filing under the Federal Tax Code (CFF), whereby the taxpayer must provide all the necessary details to grant access to their systems. This includes providing access credentials (username and password), technical documentation, connection settings (such as VPNs or digital certificates), and any authentication or authorization mechanisms required to ensure the SAT can securely and effectively access the information.
Proveedores Autorizados de Certificación (PAC) y Soluciones Tecnológicas
El proceso de emisión de CFDI se facilita en gran medida por la existencia de Proveedores Autorizados de Certificación (PAC).
A través de MYSuite puede realizarse la emisión y certificación de cualquier CFDI (Comprobante Fiscal Digital), ya que contamos con la autorización del Servicio de Administración Tributaria (SAT) para generarlos, validarlos, asignarles el folio fiscal e incorporarles el sello digital.
Facturama, es la plataforma de facturación online más práctica, puedes generar los tipos de facturas electrónicas que necesites. Facturama, la plataforma de facturación que impulsa el crecimiento de tu empresa, puedes generar las facturas que necesites sin complicaciones.
En SERES, somos uno de los principales Proveedores Autorizados de Certificación (PAC) del SAT, y estamos comprometidos con ayudar a las empresas a cumplir con sus obligaciones fiscales de forma segura, eficiente y confiable. Como PAC, tenemos la autorización para certificar, validar y timbrar los Comprobantes Fiscales Digitales por Internet (CFDI) con nuestra solución de factura electrónica, asegurando que cada documento cumpla con los lineamientos establecidos por la autoridad fiscal en México. Más allá de la certificación de CFDI, ofrecemos soluciones que permiten automatizar los procesos de compra y venta dentro de las organizaciones. Nuestra tecnología integra la emisión, recepción y validación de facturas electrónicas en una sola plataforma, facilitando la operación diaria de nuestros clientes.
EDICOM: a comprehensive platform for CFDI issuance, receipt, and management. As Mexico’s first Authorized Certification Provider (PAC), EDICOM delivers an end-to-end solution for managing electronic invoicing (CFDI), designed to automate, validate, and integrate all processes related to tax receipts and their complements. The platform not only ensures full compliance with SAT requirements, but also empowers companies to manage global tax compliance, adapting to multiple country regulations through a single, unified solution.
Capacidades de las Plataformas PAC
Automated CFDI issuance and receipt. As a certified PAC, EDICOM validates and stamps CFDIs in real time, ensuring compliance with SAT regulations. The platform automates both issuance and receipt, seamlessly integrating with enterprise systems to provide a continuous, secure, and error-free flow of invoices.
CFDI complement management. The EDICOM platform automatically implements and validates the supplements required by the SAT (payments, payroll, foreign trade, hydrocarbons and petroleum products, among others), ensuring their correct structure and immediate adaptation to regulatory changes. CFDI solution for the airline industry. EDICOM provides a tailored solution for the airline industry that automates CFDI issuance for ticket sales.