- The Mexican fiscalization system is fully digital and based on CFDI electronic invoicing
- Every transaction must be issued, digitally signed, validated by an authorized PAC, and registered with the SAT
- Business processes include sales, returns, cancellations, discounts, advance payments, vouchers, and special cases
- Specific CFDI types are required for different transactions
- Document rules define mandatory elements like UUID, folio, digital seals, QR codes, payment details, and VAT treatment
- Receipts may be delivered electronically but must be based on validated XML
- Compliance requires five-year storage and archiving of CFDIs
- PAC certification and secure communication with SAT are necessary
- Readiness for audits is required, with potential fines for errors in codes, UUID links, or payment fields
Source:
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.
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