Regulatory updates - Mexico

E-Invoicing/CTC Model:

Pre-clearance

Mandatory Infrastructure:

– Certified service providers (PAC) for large companies

– SAT for small companies

Mandatory Format:

Local XML (CFDI 4.0 – From Jan 2023)

Mandatory for Issuing:

All suppliers

Mandatory for Receiving:

All buyers

eSignature:

Mandatory CSD (e-seal)

Archiving Period:

5 years

Archiving Abroad:

Allowed under conditions