Mexico

Mexico’s tax system is administered by the SAT (Servicio de Administración Tributaria). Electronic invoicing through CFDI (Comprobante Fiscal Digital por Internet) version 4.0 is mandatory for all businesses.

IVA (Impuesto al Valor Agregado) applies at general, zero, and exempt rates. Zero-rated supplies include food, medicine, and exports, while educational and medical services are exempt.

Businesses are identified by their RFC (Registro Federal de Contribuyentes), a 12-character code for companies or 13-character code for individuals, which includes a date component and check digits. Every supplier and customer must be associated with a fiscal regime code (RegimenFiscal).

CFDI invoices require specific fields including issue place (LugarExpedicion), CFDI use (UsoCFDI), payment method (MetodoPago distinguishing between fully paid PUE and pending PPD invoices), payment means (FormaPago), and product/service codes (ClaveProdServ) from the SAT catalog. For B2C sales, the simplified tag triggers use of the generic RFC code for final consumers. For foreign customers, their country and local tax code are mapped automatically. Invoices can include complements for fuel account balances and food vouchers among others.

Base Details

Key	Value
Tax Country Code	MX
Currency	MXN
Base Time Zone	America/Mexico_City

Tax Categories

Code	Name	Title
VAT	VAT	Value Added Tax
RVAT	Retained VAT	Retained Value Added Tax
IEPS	IEPS	Special Tax on Production and Services
RIEPS	Retained IEPS	Retained Special Tax on Production and Services
ISR	ISR	Income Tax

VAT Rates

Rate	Keys	Name	Percents	Description
general	standard	General Rate	16.0%
reduced	standard	Reduced (Border) Rate	8.0%

Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is supported.

Invoice Types

The types of invoices that can be created with a preceding definition:

• credit-note

Stamp Keys

Stamp keys from the previous invoice that need to be referenced:

• sat-uuid