What Changed with CFDI 4.0?
The Comprobante Fiscal Digital por Internet (CFDI) — Mexico's electronic tax invoice — was updated to version 4.0, which became mandatory on January 1, 2022. This release introduced significant changes over the previous CFDI 3.3, aimed at strengthening tax oversight by the SAT (Mexico's Tax Administration Service) and providing greater legal certainty for taxpayers.
Key Changes and New Mandatory Fields
Recipient's Legal Name and Tax Address
Starting with CFDI 4.0, it is mandatory to include the recipient's name exactly as it appears in the SAT registry, along with their fiscal ZIP code. This eliminates the possibility of issuing invoices with incorrect or mismatched taxpayer data.
Export Field
A new field now indicates whether the transaction involves the export of goods or services:
01 – Does not apply02 – Definitive export03 – Temporary export
Tax Object
Each line item must now specify whether the transaction is subject to taxes, using one of the following options:
01 – Not subject to tax02 – Subject to tax03 – Subject to tax, itemized breakdown not required
Periodicity Information for Global Invoices
Individuals (personas físicas) who sell to the general public must issue consolidated global invoices that include periodicity data — daily, weekly, biweekly, or monthly.
How Does This Affect Businesses?
The most significant impact of CFDI 4.0 is the requirement to validate customer data before issuing an invoice. If the recipient's information does not match what is registered with the SAT under their RFC (Registro Federal de Contribuyentes, or tax ID), the invoice may be rejected or deemed invalid for tax deduction purposes.
Recommended Actions
- Update your customer database with each client's exact legal name, RFC, and fiscal ZIP code.
- Train your sales and administrative teams on the new requirements.
- Verify that your billing software is fully compliant with the CFDI 4.0 schema.
- Set up automatic validations for RFC and name before any invoice is issued.
Need Help with Your Invoicing?
At SOLPROAM, we manage your electronic invoicing from start to finish — ensuring every CFDI meets current SAT regulations. Contact us for a review of your existing billing process.