Foreign Trade Complement 2.0: What it is, when to use it, and how to issue it correctly

If your company exports goods outside of Mexico, you may need to issue the Foreign Trade Complement 2.0 along with your income-type CFDI.

In this article, we’ll explain in simple terms what this complement is, when it’s required, and how you can issue it correctly using an electronic invoicing API.

What is the Foreign Trade Complement 2.0?

It’s a mandatory tax requirement that must be added to the CFDI when a company makes a definitive export of goods. Its purpose is to provide detailed information about the operation, allowing validation by the SAT and customs authorities.

When is it required?

You must include the Foreign Trade Complement 2.0 in the following situations:

• Definitive exports (customs code “A1” in the customs declaration).

• Operations carried out by IMMEX companies, if the goods are intended for definitive export.

• When you need to prove the legal exit of goods from the country.

⚠️ This complement is not required if you’re only providing services abroad or selling goods that do not physically cross the border.

What is it for?

Issuing this complement properly helps you:

• Comply with tax and customs regulations.

• Ensure the traceability of exported goods.

• Avoid issues with VAT refunds or tax deductions.

• Facilitate verification by the authorities.

What information must it include?

To be valid, the complement must include:

• Operation type: Definitive export.

• Customs declaration code: “A1”.

• Whether it serves as a certificate of origin.

• Applicable Incoterm.

• Exchange rate (USD to MXN) from the previous day, as per Article 20 of the Mexican Federal Tax Code.

• Total amount in USD.

• Receiver’s details:

• Generic RFC for foreign entities: XEXX010101000

• Tax Identity Number

• Receiver’s fiscal address (same as issuer’s place of issue)

• Customs tariff code: Based on the official TIGIE classification.

👉 What is a tariff code and how is it used in the CFDI?

• Customs quantity: Unit of measure according to the TIGIE.

• Product description: Must match the customs documentation.

Who must issue it?

The complement must be issued by exporters of goods, including:

• Manufacturing companies

• Distributors

• IMMEX-certified businesses

What exchange rate should be used?

You must use the exchange rate published in Mexico’s Official Gazette (DOF) for the business day prior to the issuance of the CFDI. This ensures values in Mexican pesos are correctly calculated and accepted by tax authorities.

What if you’re only transporting the goods?

If you or your client are not selling the goods, but only transporting them, then you must issue a transfer-type CFDI with the foreign trade complement.

👉 Learn more about how it works and when it applies

Issue the Foreign Trade Complement 2.0 with our API

With Facturapi’s CFDI API, you can issue this complement quickly, securely, and without errors. Our platform automates the entire process:

• CFDI with the correct complement, validated by SAT

• Automatic exchange rate conversion

• Full compliance with tax and customs rules

Ready to simplify your exports? Learn more about our e-invoicing API and get started today.