Mexico’s Servicio de Administración Tributaria, ‘SAT’ has provided some additional obligations for issuers of CFDI e-invoices. This is the regime introduced in 2011, now mandated for all most taxpayers.
The two changes include:
- Additional discolsures of the nature of supplies on invoices and payment receipts. This is to help detect items not eligible for VAT deductions against a taxpayer’s VAT liabilities. Product classification in Mexico is rigidly controlled within the Resolucion Miscelanea Fiscal code. This requirement was implemented from 1 January 2021.
- For CFDI Carta Porte shipping notes, the must correspond to the e-invoice within CFDI. SAT has modified new obligations from 1 October 2021.
VAT Cal’s live VAT invoice transaction and e-invoice tracker keeps you up-to-date on global real-time reporting requirements.
Central and South America e-invoicing
| Country | Date | Comments (click for details) |
| Argentina | 2003 | e-Factura Electronic Authorization Code system |
| Bolivia | Dec 2021 | SFE Pre-clearance model |
| Brazil | 2005 | Nota Fiscal Electronic NF-e |
| Chile | 2001 | DTE tax invoice |
| Colombia | Nov 2020 | e-invoice CUFE |
| Costa Rica | 2018 | Pre-clearance |
| Dominican Republic | 2024 | Mandatory e-invoicing phased introduction |
| Ecuador | 2014 | SFEP VAT e-invoicing |
| El Salvador | 2022 | Pre-clearance e-invoicing law passed |
| Guatemala | 2019 | e-invoice FEL |
| Mexico | 2011 | Pre-clearance e-invoice CFDI |
| Panama | 2021 | SFEP VAT e-invoicing with third-party agent required |
| Paraguay | 2022 | Marangatú, a pre-clearance e-invoice system started 1 Jan 2022 |
| Peru | 2010 | Pre-clearance invoice; requirement for approved e-invoice agent |
| Uruguay | 2019 | CFE pre-clearnance e-invoicing |
