In Mexico, the e-Invoicing system is an example of the clearance model. e-Invoicing is based on a clearance model which is named CFDI and is already mandatory for all taxpayers. In order to use the e-Invoicing system, taxpayers firstly have to obtain a Federal Taxpayer Registration from the tax authority, SAT. SAT should provide taxpayers with a unique electronic signature key (FIEL) and a digital stamp called a Certificado de Sello Digital (CSD). To validate and stamp invoices as they are issued, appoint a government-approved e-Invoicing firm (PAC). When sending e-Invoices, taxpayers need an Authorized Certification Provider (PAC) to ensure compliance.
Since 2018, the valid version for CFDIs is version 3.3. The tax administration recently announced that the new electronic invoice 4.0 (CFDI 4.0) will be mandatory as of 1 April 2023, which is a three-month extension from the previous mandatory effective date of 1 January 2023. Taxpayers will be able to issue electronic payroll receipts using the current version until 31 March 2023. Sales e-invoices, credit notes, payment receipts, and other documents will not be affected from the extension and will be required to issued in new version starting from 1 January 2023.