Mexico's electronic invoice is the CFDI, an XML document in the format the SAT sets in Annex 20. Version 4.0 has applied since 1 January 2022 and has been the only valid version since 1 April 2023.
This page summarises the SAT's Annex 20 page, checked on 5 November 2026. It is not tax advice; your contador can tell you how the rules apply to you.
What applies to whom?
| Topic | Who | From | Channel | Status | Source |
|---|---|---|---|---|---|
| CFDI version 4.0 | Issuers of CFDI | 1 January 2022 | SAT format, Annex 20 | in force | SAT |
| CFDI 4.0 as the only valid version | Issuers of CFDI | 1 April 2023 | in force | SAT |
The Annex 20 page sets the format; it does not say who must issue a CFDI or for which transactions. Ask your contador for your case.
What changed in CFDI 4.0?
The SAT lists these main changes (SAT, in Spanish):
- the recipient's name or company name is mandatory;
- the recipient's tax regime and tax address are new mandatory fields;
- a new Export field says whether the sale is a definitive or temporary export;
- new Periodicity, Months and Year fields for global invoices;
- the ACuentaTerceros element replaces the third-party concept complement;
- a new Objeto del impuesto field says whether the item is subject to tax.
Which formats are used?
| Format | Used for | Notes |
|---|---|---|
| CFDI 4.0 XML | electronic invoices | Annex 20; filling-in guide updated 16 January 2026 |
| CFDI 4.0 global invoice | global invoices | own filling-in guide (version 4.0) |
What can Klarbon do with Mexican invoices?
Klarbon does not read CFDI files today. If you also trade with Europe, you can open an e-invoice from a European customer or supplier for free.
Related
E-invoicing deadlines by country
| Country | Scope | Obligation | From | Who | Source |
|---|
Frequently asked questions
Which version of the CFDI applies in Mexico?
Version 4.0. The SAT updated the CFDI to version 4.0 on 1 January 2022, and since 1 April 2023 it is the only valid version.
What is a CFDI?
The CFDI (Comprobante Fiscal Digital por Internet) is Mexico's electronic invoice, an XML document whose format the SAT sets in Annex 20.
What changed in CFDI 4.0?
The recipient's name is mandatory, the recipient's tax regime and tax address are new mandatory fields, an Export field says whether the sale is a definitive or temporary export, global invoices gain period fields, and an Objeto del impuesto field was added.
Where are the filling-in guides for CFDI 4.0?
On the SAT's Annex 20 page, which publishes the CFDI 4.0 filling-in guide, updated on 16 January 2026, the global invoice guide and the CFDI 4.0 catalogues.
Sources
- SAT, invoice format (Annex 20), CFDI version 4.0 (in Spanish) omawww.sat.gob.mx